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The Equivalence between Destination and Non-reciprocal Restricted Origin Tax Regimes

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Author Info
Lockwood, Ben
Meza, David
de Myles, Gareth D

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Abstract

It is well known that destination and reciprocal restricted origin tax regimes are only equivalent under very stringent conditions. An alternative nonreciprocal restricted origin regime is proposed and then shown to be equivalent to the destination regime under a wide set of conditions, including imperfect competition and transport costs. The policy implications of the result for the European Community are discussed. Copyright 1994 by The editors of the Scandinavian Journal of Economics.

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Publisher Info
Article provided by Blackwell Publishing in its journal Scandinavian Journal of Economics.

Volume (Year): 96 (1994)
Issue (Month): 3 ()
Pages: 311-28
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Handle: RePEc:bla:scandj:v:96:y:1994:i:3:p:311-28

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  1. Richard M. Bird & Pierre-Pascal Gendron, 2001. "VATs in Federal States: Experiences and Emerging Possibilities," International Studies Program Working Paper Series, at AYSPS, GSU paper0104, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
  2. Wolfram Richter, 2000. "An Efficiency Analysis of Consumption and Production Taxation with an Application to Value-Added Taxation," International Tax and Public Finance, Springer, vol. 7(1), pages 23-41, February. [Downloadable!] (restricted)
  3. Andreas Haufler & Søren Nielsen, 1997. "Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation," Journal of Economics, Springer, vol. 66(1), pages 43-69, February. [Downloadable!] (restricted)
    Other versions:
  4. Sharma, Chanchal Kumar, 2004. "Implementing VAT in India :Implications for Federal Polity," MPRA Paper 206, University Library of Munich, Germany, revised 25 Feb 2005. [Downloadable!]
  5. John Fitz Gerald & Justin Johnston & James Williams, 1995. "Indirect Tax Distortions in a Europe of Shopkeepers," Papers WP056, Economic and Social Research Institute (ESRI). [Downloadable!]
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