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Taxing the online haven: Impacts of the EU VAT reform on cross-border e-commerce
16 references·0 citing·54 second hopsampled
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References

  • 2006The Log of Gravity6,396 cited
  • 2009Salience and Taxation: Theory and Evidence2,907 cited
  • 2019Digital Economics2,730 cited
  • 2004Tax Rates and Tax Evasion: Evidence from “Missing Imports” in China754 cited
  • 2009E-ZTAX : Tax Salience and Tax Rates *532 cited
  • 2019Uniform Pricing in U.S. Retail Chains*410 cited
  • 2000In a World Without Borders: The Impact of Taxes on Internet Commerce246 cited
  • 2013Sales Taxes and Internet Commerce202 cited
  • 2022Tariff-based product-level trade elasticities165 cited
  • 2006Demand and distance: Evidence on cross-border shopping155 cited
  • 2021Do Stay-at-Home Orders Cause People to Stay at Home? Effects of Stay-at-Home Orders on Consumer Behavior131 cited
  • 2017Shopping for Lower Sales Tax Rates99 cited
  • 2009Tax Sensitivity and Home State Preferences in Internet Purchasing95 cited
  • 2022COVID-19 and E-Commerce Operations: Evidence from Alibaba84 cited
  • n.d.Small Price Responses to Large Demand Shocks81 cited
  • 2007Internet Purchases, Cross-Border Shopping, and Sales Taxes

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