Cross-Border Shopping and the Optimum Commodity Tax in a Competitive and a Monopoly Market
研究了在竞争和垄断市场下,跨境购物如何影响最优商品税的设计,为小国开放经济体的税收政策提供参考。
Vidar Christiansen, Cross-Border Shopping and the Optimum Commodity Tax in a Competitive and a Monopoly Market, The Scandinavian Journal of Economics, Vol. 96, No. 3, Tax Policy in Small Open Economies (Sep., 1994), pp. 329-341