Unit tax versus ad valorem tax: A tax competition model with cross-border shopping
Aiura, Hiroshi, Ogawa, HikaruVolume:
105
Language:
english
Journal:
Journal of Public Economics
DOI:
10.1016/j.jpubeco.2013.06.004
Date:
September, 2013
File:
PDF, 463 KB
english, 2013