is relevant and organisational choices depend on this ratio, while VAT rates have no effects under the destination … principle. In the case of linear or constant elasticity product demand curves, lower domestic rates will disincentive foreign …

destination principle, is shown to exacerbate tax competition and to erode tax revenues, yet leads to a more equal spatial …

destination principle, is shown to exacerbate tax competition and to erode tax revenues, yet leads to a more equal spatial …

destination principle, is shown to exacerbate tax competition and to erode tax revenues, yet leads to a more equal spatial … the tax principle, in both the short and the long run. The origin principle, when compared to the destination principle …: comodity tax competition, origin principle, destination principle, tax harmonization, industry location JEL clasification: F …

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 …

principles, we show that, when the level of rigid wages is high, the origin principle is superior to the destination principle …

of imperfect competition with no revenue e?ects, show that tax harmonization under the destination principle always makes …