{"title":"Tax competition, tax coordination, and e-commerce: A corrigendum","authors":"Wenming Wang, Hikaru Ogawa","doi":"10.1111/jpet.12613","DOIUrl":null,"url":null,"abstract":"<p>This note corrects Proposition 7 in Bacache Beauvallet (2018) and shows that total tax revenues are higher when the destination-based taxation is applied to e-commerce than when origin-based taxation is applied.</p>","PeriodicalId":47024,"journal":{"name":"Journal of Public Economic Theory","volume":"24 6","pages":"1591-1592"},"PeriodicalIF":1.1000,"publicationDate":"2022-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Public Economic Theory","FirstCategoryId":"96","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/jpet.12613","RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"ECONOMICS","Score":null,"Total":0}
引用次数: 2
Abstract
This note corrects Proposition 7 in Bacache Beauvallet (2018) and shows that total tax revenues are higher when the destination-based taxation is applied to e-commerce than when origin-based taxation is applied.
期刊介绍：
As the official journal of the Association of Public Economic Theory, Journal of Public Economic Theory (JPET) is dedicated to stimulating research in the rapidly growing field of public economics. Submissions are judged on the basis of their creativity and rigor, and the Journal imposes neither upper nor lower boundary on the complexity of the techniques employed. This journal focuses on such topics as public goods, local public goods, club economies, externalities, taxation, growth, public choice, social and public decision making, voting, market failure, regulation, project evaluation, equity, and political systems.
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