Does e-commerce ease or intensify tax competition? Destination principle versus origin principle
Crossref DOI link: https://doi.org/10.1007/s10797-023-09796-8
Published Online: 2023-09-14
Update policy: https://doi.org/10.1007/springer_crossmark_policy
Aiura, Hiroshi
Ogawa, Hikaru
Funding for this research was provided by:
Japan Society for the Promotion of Science (22H00854, 21H00718)
The University of Tokyo
Text and Data Mining valid from 2023-09-14
Version of Record valid from 2023-09-14
Article History
Accepted: 28 August 2023
First Online: 14 September 2023