Tax competition and tax co-ordination under destination and origin principles: a synthesis
Lockwood, Ben (2000) Tax competition and tax co-ordination under destination and origin principles: a synthesis. Working Paper. Coventry: University of Warwick, Department of Economics. Warwick economic research papers (No.567).
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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 accomodate all three spillovers. Using this model, many of the results in the existing literature can be derived, compared, and extended.
|Item Type:||Working or Discussion Paper (Working Paper)|
|Subjects:||H Social Sciences > HJ Public Finance|
|Divisions:||Faculty of Social Sciences > Economics|
|Library of Congress Subject Headings (LCSH):||Taxation, Competition, Externalities (Economics), Intergovernmental tax relations, Intergovernmental fiscal relations|
|Series Name:||Warwick economic research papers|
|Publisher:||University of Warwick, Department of Economics|
|Place of Publication:||Coventry|
|Official Date:||July 2000|
|Number of Pages:||53|
|Status:||Not Peer Reviewed|
|Access rights to Published version:||Open Access|
First version, October 1998; this version, July 2000
L.Bovenberg.(1994), “Destination and origin-based taxation under international
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