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.
WRAP_Lockwood_twerp567.pdf - Requires a PDF viewer such as GSview, Xpdf or Adobe Acrobat Reader
Official URL: http://www2.warwick.ac.uk/fac/soc/economics/resear...
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|
|Number of Pages:||53|
|Status:||Not Peer Reviewed|
|Access rights to Published version:||Open Access|
|Description:||First version, October 1998; this version, July 2000|
|References:||L.Bovenberg.(1994), “Destination and origin-based taxation under international capital mobility”, International Tax and Public Finance 1, 247-273 A. de Crombrugghe,and H.Tulkens(1990), “On Pareto-improving commodity tax changes under …scal competition”, Journal of Economics 41, 335-350 S. Delipalla (1996) “Commodity tax harmonization and public goods”, Journal of Public Economics 63, 447-466 J.F.Due (1983) “The retail sales tax: the US experience”, in Comparative Tax Studies (ed. S.Cnossen), North-Holland A.F.Friedlander and A.L.Vandendorpe, (1968), “Excise taxes and the gains from trade”, Journal of Political Economy, 76, 1058-1068 H.Grossman(1980), “Border tax adjustments: do they distort trade?”, Journal of International Economics, 10, A. Hau‡er(1996) “Tax coordination with di¤erent preferences for public goods: con‡ict or harmony of interest?” International Tax and Public Finance 3, 5-28 A. Hau‡er (1998) “Asymmetric commodity tax competition - comment on de Crombrugghe and Tulkens”, Journal of Public Economics 67, 135-144 A.Hau‡er and S.B.Nielsen (1997), “Dynamic e¤ects of an anticipated switch from destination- to origin-based commodity taxation”, Journal of Economics 66, 43-69 T.Georgakopoulos and T.Hitiris, (1991), “On the equivalence of the destination and the origin principles of taxation in the case of non-general product taxes”, Osaka Economic Papers, Vo. 39 T.Georgakopoulos and T.Hitiris, (1992), “On the superiority of the destination over the origin principle of taxation for intra-union trade”, Economic Journal, 102, 117-126 R.Gordon(1983), “An optimal tax approach to …scal federalism”, Quarterly Journal of Economics, 48, 566-586 H.Huizinga and S.B.Nielsen (1997), “Capital income and pro…t taxation with foreign ownership of …rms”, Journal of International Economics 42, 149-165 R.Kanbur and M.Keen (1993) “Jeux sans frontiers: tax competition and tax coordination when countries di¤er in size”, American Economic Review,XX, 877- 892 M. Keen (1987) “Welfare e¤ects of commodity tax harmonization”, Journal of Public Economics 33, 107-114 40 M.Keen(1989) “Pareto-improving indirect tax harmonization”, European Economic Review 33, 1-12 M.Keen and S.Lahiri (1993) “Domestic tax reformand international oligopoly”, Journal of Public Economics 51, 55-74 M.Keen and S.Lahiri (1998), “The comparison between destination and origin principles under imperfect competition, Journal of Public Economics 45, 323-350 M.Keen, S.Lahiri, and P.Raimondos-Moller (1998) “When is Policy Harmonization Desirable?”, EPRU Working Paper 98-02, University of Copenhagen M.Keen and S.Smith (1996), “The future of VAT in the European Union”, Economic Policy 23, 373-411 J.Kennan and R.Riezman (1998), “Do big countries win tari¤ wars?”, International Economic Review, 29, 81-85 R.Krelove(1992), “E¢cient tax exporting”, Canadian Journal of Economics, 25, 145-55 S.Lahiri and P.Raimondos-Moller, (1998) “Public good provision and the welfare e¤ects of indirect tax harmonization”, Journal of Public Economics 67, 253- 267 B.Lockwood (1993), “Commodity tax competition under destination and origin principles”, Journal of Public Economics 52, 141-162 B.Lockwood(1997), “Can commodity tax harmonization be Pareto-improving when governments supply public goods?”, Journal of International Economics 1997,43, 387-408 B.Lockwood, D.deMeza and G.Myles(1994), “When are origin and destination regimes equivalent?”, International Tax and Public Finance, 1, B.Lockwood, D.de Meza and G.Myles(1994a) “The equivalence between destination and non-reciprocal restricted origin tax regimes”, Scandinavian Journal of Economics, 96, 311-328 J.McMillan, (1986), Game Theory in International Economics, Harwood M-A.Lopez-Garcia (1996) “The origin principle and the welfare gains from indirect tax harmonization”, International Tax and Public Finance 3, 83-93 Lopez-Garcia(1997), “On welfare and revenue e¤ects of indirect tax harmonization”, unpublished paper, Universidad Autonoma de Barcelona J.Mintz and H.Tulkens (1986) “Commodity tax competition between member states of a federation: equilibrium and e¢ciency”, Journal of Public Economics 29, 133-172 S.B.Nielsen (1998) “A simple model of commodity taxation and cross-border shopping”, unpublished paper, EPRU, Copenhagen Business School 41 H.Shibata (1967), “The theory of economic unions”, in C.S.Shoup (ed.) Fiscal Harmonization in Common Markets, Columbia University Press G. Trandel(1994) “Interstate commodity tax di¤erentials and the distribution of residents”, Journal of Public Economics 53, 435-457 A. Venables(1982), “Optimal tari¤s for trade in monopolistically competitive commodities”, Journal of International Economics 11, 225-241 J.Whalley (1979), “Uniform domestic tax rates, trade distortions, and economic integration”, Journal of Public Economics 11, 213-221 J.Wilson(1986), “A theory of interregional tax competition”, Journal of Urban Economics 39, 296-315 G.Zodrow and P.Miezowski(1986), “Pigou, Tiebout, property taxation and the underprovision of local Public Goods”, Journal of Urban Economics, 19, 356-370|
Actions (login required)