Series: IMF Working Papers
Author(s): Michael Keen
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 July 2002
Keywords: Cross-border shopping, taxation, tax competition, tax rates, tax policy, Subsidies, and Revenue: General,
This paper reviews issues and evidence concerning tax-motivated, cross-border commodity transactions. A distinction is drawn between "arbitrage trades" (driven by cross-country differences in tax rates) and "tax no...