E-commerce Reshapes Tax Competition: U-shaped Tax Rates with Respect to Populations

International Tax and Public Finance 2026 Open access

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Authors: Tatsuya Kusumi

DOI: 10.1007/s10797-026-09974-4

Cited by: 0

References: 32

Fields of Study & Subjects

Corporate Taxation and Avoidance Taxation and Compliance Studies Local Government Finance and Decentralization

References 32