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Does e-commerce ease or intensify tax competition? Destination principle versus origin principle

Published Online: 2023-09-14

Published Print: 2024-06

Authors

Aiura, Hiroshi

Ogawa, Hikaru
Funding

Funding for this research was provided by:

Japan Society for the Promotion of Science (22H00854)

Japan Society for the Promotion of Science (21H00718)

The University of Tokyo
License Information

Text and Data Mining valid from 2023-09-14

Version of Record valid from 2023-09-14
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Article History

Accepted: 28 August 2023

First Online: 14 September 2023

Document is current