Behrens, Kristian; Hamilton, Jonathan H.; Ottaviano, … - 2007
destination principle, is shown to exacerbate
tax competition and to erode tax revenues, yet leads to a more equal spatial distri … redistribution.
Keywords: commodity tax competition; origin principle; destination principle; tax
harmonization; industry location … destination principle
Given our quasi-linear utility function, social welfare in each country may be expressed as
the sum of …