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

Ben Lockwood

The Warwick Economics Research Paper Series (TWERPS) from University of Warwick, Department of Economics

Abstract: This paper proposes a general framework for analyzing 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: COMPETITION; TAXATION; CONSUMERS; PRICES (search for similar items in EconPapers)
JEL-codes: H21 H23 H77 (search for similar items in EconPapers)
Pages: 43 pages
Date: 2000
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Citations: View citations in EconPapers (1)

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https://warwick.ac.uk/fac/soc/economics/research/workingpapers/2008/twerp567.pdf

Related works:
Journal Article: Tax competition and tax co-ordination under destination and origin principles: a synthesis (2001)
Working Paper: Tax Competition and Tax Co-Ordination Under Destination and Origin Principles: A Synthesis (2000)
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Persistent link: https://EconPapers.repec.org/RePEc:wrk:warwec:567

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