Tax competition and tax co-ordination under destination and origin principles: a synthesis
UNSPECIFIED (2001) Tax competition and tax co-ordination under destination and origin principles: a synthesis. JOURNAL OF PUBLIC ECONOMICS, 81 (2). pp. 279-319. ISSN 0047-2727Full text not available from this repository.
This paper proposes a general framework for analysing commodity tax competition under destination and origin principles, based on three possible tax spillovers, the consumer price spillover, the producer price/terms of trade spillover, and rent spillovers. A model is presented which can be extended to accommodate all three spillovers. Using this model, many of the results in the existing Literature can be derived, compared, and extended. (C) 2001 Elsevier Science BN. All rights reserved.
|Item Type:||Journal Article|
|Subjects:||H Social Sciences > HC Economic History and Conditions|
|Journal or Publication Title:||JOURNAL OF PUBLIC ECONOMICS|
|Publisher:||ELSEVIER SCIENCE SA|
|Number of Pages:||41|
|Page Range:||pp. 279-319|
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