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:	53
Institution:	University of Warwick
Status:	Not Peer Reviewed
Access rights to Published version:	Open Access (Creative Commons)
Description:	First version, October 1998; this version, July 2000

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