Special issue on taxation in the digital economy INTRODUCTION

被引：14

作者：

Bacache-Beauvallet, Maya ^{[1
]}

Bloch, Francis ^{[2
,3
]}

机构：

[1] Telecom ParisTech, 46 Rue Barrault, F-75013 Paris, France

[2] Univ Paris 01, 48 Blvd Jourdan, F-75014 Paris, France

[3] Paris Sch Econ, 48 Blvd Jourdan, F-75014 Paris, France

来源：

JOURNAL OF PUBLIC ECONOMIC THEORY | 2018年 / 20卷 / 01期

关键词：

D O I：

10.1111/jpet.12285

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

引用

页码：5 / 8

页数：4

共 9 条

[1]

[Anonymous], 2015, ADDR TAX CHALL DIG E

[2] Tax competition, tax coordination, and e-commerce [J].

Beauvallet, Maya Bacache .

JOURNAL OF PUBLIC ECONOMIC THEORY, 2018, 20 (01) :100-117

[3] Tax incidence on competing two-sided platforms [J].

Belleflamme, Paul ;

Toulemonde, Eric .

JOURNAL OF PUBLIC ECONOMIC THEORY, 2018, 20 (01) :9-21

[4] Taxation and privacy protection on Internet platforms [J].

Bloch, Francis ;

Demange, Gabrielle .

JOURNAL OF PUBLIC ECONOMIC THEORY, 2018, 20 (01) :52-66

[5] Taxation of a digital monopoly platform [J].

Bourreau, Marc ;

Caillaud, Bernard ;

De Nijs, Romain .

JOURNAL OF PUBLIC ECONOMIC THEORY, 2018, 20 (01) :40-51

[6] Efficient tax competition under the origin principle [J].

Gauthier, Stephane .

JOURNAL OF PUBLIC ECONOMIC THEORY, 2018, 20 (01) :85-99

[7] Transfer pricing regulation and taxation of royalty payments [J].

Juranek, Steffen ;

Schindler, Dirk ;

Schjelderup, Guttorm .

JOURNAL OF PUBLIC ECONOMIC THEORY, 2018, 20 (01) :67-84

[8] Efficiency enhancing taxation in two-sided markets [J].

Kind, Hans Jarle ;

Koethenbuerger, Marko ;

Schjelderup, Guttorm .

JOURNAL OF PUBLIC ECONOMICS, 2008, 92 (5-6) :1531-1539

[9] Taxation in digital media markets [J].

Kind, Hans Jarle ;

Koethenbuerger, Marko .

JOURNAL OF PUBLIC ECONOMIC THEORY, 2018, 20 (01) :22-39

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