On the Superiority of the Destination over the Origin Principle of Taxation for Intra-union Trade

T Georgakopoulos and T Hitiris

Economic Journal, 1992, vol. 102, issue 410, 117-26

Abstract: This paper shows that the widely accepted view that the destination principle is preferred to the restricted origin principle on allocative efficiency grounds is not correct. In a more realistic model of a customs union with common external tariffs, the restricted origin principle can be superior to the destination principle for both general and nongeneral taxes. The two principles can also be equivalent in the case of both general and nongeneral taxes, but under different sets of conditions. Copyright 1992 by Royal Economic Society.

Date: 1992
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