publication . Article . Book . Other literature type . 2000

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

Lockwood, Ben; Lockwood, Ben;
Open Access
  • Published: 01 Jul 2000 Journal: Journal of Public Economics, volume 81, pages 279-319 (issn: 0047-2727, Copyright policy)
  • Publisher: Elsevier BV
  • Country: United Kingdom
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 accommodate all three spillovers. Using this model, many of the results in the existing literature can be derived, compared, and extended.
Subjects
free text keywords: Economics and Econometrics, Finance, Industrial organization, Microeconomics, Value-added tax, Economics, Tax credit, Double taxation, State income tax, Ad valorem tax, Indirect tax, Tax competition, Tax reform, HJ, Consumer/Household Economics, Financial Economics, destination and origin principles
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