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

Ben Lockwood

No 269338, Economic Research Papers from University of Warwick - Department of Economics

Abstract: This paper proposes a general framework for analysing 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.

Keywords: Consumer/Household Economics; Financial Economics (search for similar items in EconPapers)
Pages: 53
Date: 2000-07-07
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Citations: View citations in EconPapers (1)

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Journal Article: Tax competition and tax co-ordination under destination and origin principles: a synthesis (2001)
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Persistent link: https://EconPapers.repec.org/RePEc:ags:uwarer:269338

DOI: 10.22004/ag.econ.269338

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