跨境购物与竞争和垄断市场中的最优商品税

Cross-Border Shopping and the Optimum Commodity Tax in a Competitive and a Monopoly Market

Scandinavian Journal of Economics · 1994
被引 38
人大 A-ABS 3

中文导读

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。

Abstract

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

跨境购物最优商品税竞争市场垄断市场