Moriconi, Simone (contributor); Satō, Yasuhiro (contributor) - 2006
destination principle from the viewpoint of employment as well as social welfare.
JEL Classification: F16, H87, J23
Keywords …: Commodity taxation, destination principle, origin principle and unemploy-
ment
∗We would like to thank Kristian Behrens, Antonio … speaking, applies the origin principle to consumers transactions
and the destination principle to firms transactions.1 Policy …