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Tax competition and tax co-ordination under destination and origin principles: a synthesis

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  • Lockwood, Ben

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.

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Bibliographic Info

Article provided by Elsevier in its journal Journal of Public Economics.

Volume (Year): 81 (2001)
Issue (Month): 2 (August)
Pages: 279-319

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Handle: RePEc:eee:pubeco:v:81:y:2001:i:2:p:279-319

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Web page: http://www.elsevier.com/locate/inca/505578

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References

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  1. Michael Keen and Sajal Lahiri, . "The Comparison Between Destination and Origin Principles Under Imperfect Competition," Economics Discussion Papers, University of Essex, Department of Economics 424, University of Essex, Department of Economics.
  2. Haufler, Andreas & Nielsen, Søren Bo, 1997. "Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation," Munich Reprints in Economics, University of Munich, Department of Economics 20405, University of Munich, Department of Economics.
  3. Keen, Michael & Lahiri, Sajal, 1993. "Domestic tax reform and international oligopoly," Journal of Public Economics, Elsevier, Elsevier, vol. 51(1), pages 55-74, May.
  4. Whalley, John, 1979. "Uniform domestic tax rates, trade distortions and economic integration," Journal of Public Economics, Elsevier, Elsevier, vol. 11(2), pages 213-221, March.
  5. Lockwood, Ben, 2001. "Tax competition and tax co-ordination under destination and origin principles: a synthesis," Journal of Public Economics, Elsevier, Elsevier, vol. 81(2), pages 279-319, August.
  6. Mintz, Jack & Tulkens, Henry, 1986. "Commodity tax competition between member states of a federation: equilibrium and efficiency," Journal of Public Economics, Elsevier, Elsevier, vol. 29(2), pages 133-172, March.
  7. Grossman, Gene M., 1980. "Border tax adjustments: Do they distort trade?," Journal of International Economics, Elsevier, vol. 10(1), pages 117-128, February.
  8. Lahiri, Sajal & Raimondos-Moller, Pascalis, 1998. "Public good provision and the welfare effects of indirect tax harmonisation," Journal of Public Economics, Elsevier, Elsevier, vol. 67(2), pages 253-267, February.
  9. A. Bovenberg, 1994. "Destination- and origin-based taxation under international capital mobility," International Tax and Public Finance, Springer, Springer, vol. 1(3), pages 247-273, October.
  10. Keen, Michael, 1989. "Pareto-improving indirect tax harmonisation," European Economic Review, Elsevier, vol. 33(1), pages 1-12, January.
  11. Zodrow, George R. & Mieszkowski, Peter, 1986. "Pigou, Tiebout, property taxation, and the underprovision of local public goods," Journal of Urban Economics, Elsevier, vol. 19(3), pages 356-370, May.
  12. Huizinga, H.P. & Nielsen, S.B., 1995. "Capital income and profits taxation with foreign ownership of firms," Discussion Paper, Tilburg University, Center for Economic Research 1995-82, Tilburg University, Center for Economic Research.
  13. Keen, Michael, 1987. "Welfare effects of commodity tax harmonisation," Journal of Public Economics, Elsevier, Elsevier, vol. 33(1), pages 107-114, June.
  14. Roger H. Gordon, 1982. "An Optimal Taxation Approach to Fiscal Federalism," NBER Working Papers 1004, National Bureau of Economic Research, Inc.
  15. Andreas Haufler, 1996. "Tax coordination with different preferences for public goods: Conflict or harmony of interest?," International Tax and Public Finance, Springer, Springer, vol. 3(1), pages 5-28, January.
  16. Nielsen, Soren Bo, 2001. " A Simple Model of Commodity Taxation and Cross-Border Shopping," Scandinavian Journal of Economics, Wiley Blackwell, Wiley Blackwell, vol. 103(4), pages 599-623, December.
  17. Trandel, Gregory A., 1994. "Interstate commodity tax differentials and the distribution of residents," Journal of Public Economics, Elsevier, Elsevier, vol. 53(3), pages 435-457, March.
  18. Wilson, John D., 1986. "A theory of interregional tax competition," Journal of Urban Economics, Elsevier, vol. 19(3), pages 296-315, May.
  19. Sophia Delipalla, 1996. "Commodity Tax Harmonisation and Public Goods," Studies in Economics, Department of Economics, University of Kent 9603, Department of Economics, University of Kent.
  20. Lockwood, Ben, 1993. "Commodity tax competition under destination and origin principles," Journal of Public Economics, Elsevier, Elsevier, vol. 52(2), pages 141-162, September.
  21. Miguel-Angel Lopez-Garcia, 1996. "The origin principle and the welfare gains from indirect tax harmonization," International Tax and Public Finance, Springer, Springer, vol. 3(1), pages 83-93, January.
  22. Ravi Kanbur & Michael Keen, 1991. "Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size," Working Papers, Queen's University, Department of Economics 819, Queen's University, Department of Economics.
  23. Ben Lockwood & David Meza & Gareth Myles, 1994. "When are origin and destination regimes equivalent?," International Tax and Public Finance, Springer, Springer, vol. 1(1), pages 5-24, February.
  24. Venables, Anthony J., 1982. "Optimal tariffs for trade in monopolistically competitive commodities," Journal of International Economics, Elsevier, vol. 12(3-4), pages 225-241, May.
  25. Russell Krelove, 1992. "Efficient Tax Exporting," Canadian Journal of Economics, Canadian Economics Association, vol. 25(1), pages 145-55, February.
  26. Lockwood, Ben & Meza, David & de Myles, Gareth D, 1994. " The Equivalence between Destination and Non-reciprocal Restricted Origin Tax Regimes," Scandinavian Journal of Economics, Wiley Blackwell, Wiley Blackwell, vol. 96(3), pages 311-28.
  27. Haufler, Andreas, 1998. "Asymmetric commodity tax competition ‐ comment on de Crombrugghe and Tulkens," Munich Reprints in Economics, University of Munich, Department of Economics 20389, University of Munich, Department of Economics.
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