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

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Lockwood, Ben (2000)
  • Publisher: University of Warwick, Department of Economics
  • Subject: HJ

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.
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