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Destination- versus Origin-based Commodity Taxation and the Location of Industry

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Author Info
Behrens, Kristian
Hamilton, Jonathan
Ottaviano, Gianmarco Ireo Paolo
Thisse, Jacques-François

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Abstract

This Paper studies the positive aspects of destination vs. origin principles of commodity taxation as well as tax harmonization, with an emphasis on the international implications of these measures when firms are mobile. We investigate the tax incidence of these two principles on price levels and uncover how taxes and trade costs interact. While under the destination principle an increase in the tax rate of a country always causes some firms to relocate to the other, this effect may get reversed under the origin principle when economic integration is deep enough, so that a tax increase leads to an inflow of capital.

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Paper provided by C.E.P.R. Discussion Papers in its series CEPR Discussion Papers with number 4671.

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Date of creation: Oct 2004
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Handle: RePEc:cpr:ceprdp:4671

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Related research
Keywords: commodity tax; destination principle; home market effect; origin principle; tax harmonization;

Find related papers by JEL classification:
F12 - International Economics - - Trade - - - Models of Trade with Imperfect Competition and Scale Economies
H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
R12 - Urban, Rural, and Regional Economics - - General Regional Economics - - - Size and Spatial Distributions of Regional Economic Activity; Interregional Trade (economic geography)

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  1. MORICONI, Simone & SATO, Yasuhiro, 2006. "International commodity taxation in the presence of unemployment," CORE Discussion Papers 2006069, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE). [Downloadable!]
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