Commodity Tax Competition and Tax Coordination Under Destination and Origin Principles

Ben Lockwood

No 2556, CEPR Discussion Papers from C.E.P.R. Discussion Papers

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: Tax competition; Tax reform; Destination and origin principles (search for similar items in EconPapers)
JEL-codes: H21 H23 H77 (search for similar items in EconPapers)
Date: 2000-09
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