This paper critically surveys the growing literature on the policy choices of local
governments. First, we identify various reasons for local government policy interactions …

State borders create a discontinuous tax treatment of retail sales. In a Nash game, local tax
rates will be higher on the low state tax side of a border. Local taxes will decrease from the …

Rapid growth in e-commerce has altered the ability of jurisdictions to enforce commodity
taxes on a destination basis. This results in different effective tax rates depending on the way …

Taxing consumption in the digital economy poses unique challenges for fiscal authorities.
Recent institutional reforms, such as states changing remittance rules for the sales and use …

What is the effect of e-commerce on the geographic distribution of local sales tax revenues?
Using COVID-19 as a shock to online shopping and hand-collected high-frequency data on …

The rapid growth of industrial digitalization and financial support are the main driving forces
for the green transformation of China's economy. Aiming to explore how digitalization and …

El presente trabajo tiene como propósito analizar las distintas propuestas formuladas por la
OCDE y el G-20 orientadas a establecer un criterio fiscal común en la economía digital …

To reduce tax losses online, starting from July 2021, the EU mandates value-added tax
(VAT) payment for all imported small parcels and requires platforms to collect and remit tax …

This paper studies the organization of knowledge in multinational firms. In the theory,
knowledge is a costly input for firms that they can acquire at their headquarters or their …

Evidence for road expansion and electrification as drivers of job creation is limited and
mixed, with most studies having considered either one or the other, and only in isolation …