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

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

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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Bibliographic Info

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;

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Cited by:
  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).

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