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Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation

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Author Info
Andreas Haufler
Søren Nielsen

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Abstract

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File URL: http://hdl.handle.net/10.1007/BF01231467
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Article provided by Springer in its journal Journal of Economics Zeitschrift für Nationalökonomie.

Volume (Year): 66 (1997)
Issue (Month): 1 (February)
Pages: 43-69
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Handle: RePEc:kap:jeczfn:v:66:y:1997:i:1:p:43-69

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Web page: http://www.springerlink.com/link.asp?id=108909

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Related research
Keywords: commodity taxation; anticipated switch; H24; E62;

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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. A. Bovenberg, 1994. "Destination- and origin-based taxation under international capital mobility," International Tax and Public Finance, Springer, vol. 1(3), pages 247-273, October. [Downloadable!] (restricted)
  2. Sinn, Hans-Werner, 1990. "Tax harmonization and tax competition in Europe," European Economic Review, Elsevier, vol. 34(2-3), pages 489-504, May. [Downloadable!] (restricted)
    Other versions:
  3. David Bradford, . "Consumption Taxes: Some Fundamental Transition Issues," EPRU Working Paper Series 95-15, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    Other versions:
  4. Howitt, Peter & Sinn, Hans-Werner, 1989. "Gradual Reforms of Capital Income Taxation," American Economic Review, American Economic Association, vol. 79(1), pages 106-24, March. [Downloadable!] (restricted)
  5. Nielsen, Soren Bo, 1991. "Current-account effects of a devaluation in an optimizing model with capital accumulation," Journal of Economic Dynamics and Control, Elsevier, vol. 15(3), pages 569-588, July. [Downloadable!] (restricted)
  6. Hans Fehr, 2000. "From Destination- to Origin-Based Consumption Taxation: A Dynamic CGE Analysis," International Tax and Public Finance, Springer, vol. 7(1), pages 43-61, February. [Downloadable!] (restricted)
  7. Lockwood, Ben & Meza, David & de Myles, Gareth D, 1994. " The Equivalence between Destination and Non-reciprocal Restricted Origin Tax Regimes," Scandinavian Journal of Economics, Blackwell Publishing, vol. 96(3), pages 311-28.
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(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Hans Fehr, 2000. "From Destination- to Origin-Based Consumption Taxation: A Dynamic CGE Analysis," International Tax and Public Finance, Springer, vol. 7(1), pages 43-61, February. [Downloadable!] (restricted)
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This page was last updated on 2009-11-25.

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