Over the borderline: how the characteristics of lines shape optimal tax policy

DOI10.1016/J.ECONLET.2013.02.008zbMath1282.91220OpenAlexW3122536041MaRDI QIDQ2437184

David R. Agrawal

Publication date: 3 March 2014

Published in: Economics Letters (Search for Journal in Brave)

Full work available at URL: https://doi.org/10.1016/j.econlet.2013.02.008

zbMATH Keywords

linesborderscommodity taxationoptimal tax systems

Mathematics Subject Classification ID

Macroeconomic theory (monetary models, models of taxation) (91B64)

Cites Work

• Cross-border shopping from small to large countries.
• A Characteristics Approach to Optimal Taxation: Line Drawing and Tax‐Driven Product Innovation

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