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Scale economies in cross-border shopping and commodity taxation

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UNSPECIFIED (1999) Scale economies in cross-border shopping and commodity taxation. INTERNATIONAL TAX AND PUBLIC FINANCE, 6 (1). pp. 89-99.

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Abstract

A simple inventory theoretic model of cross-border shopping with transaction and storage costs is developed. Consumers incur fixed transaction and transportation costs to access the foreign market in which a perfect substitute of the domestic good is available. We show that the size of the optimal tax is inversely related to the size of domestic transactions. This result provides a simple example of a more general principle, that is, when there are increasing returns to scale in tax avoidance with respect to the quantities involved, then smaller transactions should be taxed more heavily than larger transactions.

Item Type: Journal Article
Subjects: H Social Sciences > HC Economic History and Conditions
Journal or Publication Title: INTERNATIONAL TAX AND PUBLIC FINANCE
Publisher: KLUWER ACADEMIC PUBL
ISSN: 0927-5940
Official Date: 1999
Dates:
DateEvent
1999UNSPECIFIED
Volume: 6
Number: 1
Number of Pages: 11
Page Range: pp. 89-99
Publication Status: Published

Data sourced from Thomson Reuters' Web of Knowledge

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