Tax Competition and Tax Co-Ordination Under Destination and Origin Principles: A Synthesis.

This paper proposes a general framework for analyzing 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.

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Year of publication:	2000
Authors:	Lockwood, B.
Institutions:	Department of Economics, University of Warwick
Subject:	COMPETITION \| TAXATION \| CONSUMERS \| PRICES

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Series:	The Warwick Economics Research Paper Series (TWERPS).
Type of publication:	Book / Working Paper
Language:	English
Notes:	43 pages
Classification:	H21 - Efficiency; Optimal Taxation ; H23 - Externalities; Redistributive Effects ; Environmental Taxes and Subsidies ; H77 - Intergovernmental Relations; Federalism
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005583097