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Tax competition and tax co-ordination under destination and origin principles: a synthesis

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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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Abstract

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

Dates:

Date	Event
July 2000	Published

Number:

No.567

Number of Pages:

Status:

Not Peer Reviewed

Access rights to Published version:

Open Access

Description:

First version, October 1998; this version, July 2000

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