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Unit tax versus ad valorem tax a tax competition model with cross - border shopping Hiroshi Aiura, Hikaru Ogawa

By: Aiura, Hiroshi.
Contributor(s): Ogawa, Hikaru.
Material type: ArticleArticlePublisher: 2013Subject(s): IMPUESTOS ESPECIALES | IMPUESTO SOBRE EL VALOR AÑADIDO | COMERCIO INTERNACIONAL | MODELOS ECONOMETRICOS In: Journal of public economics v. 103, July 2013, p. 30-38
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Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Resumen. Conclusión. Bibliografía.

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