Tax Competition and Tax Co-Ordination Under Destination and Origin Principles: A Synthesis

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Tax Competition and Tax Co-Ordination Under Destination and Origin Principles: A Synthesis

Author Info

Lockwood, B.

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Ben Lockwood

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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Publisher Info
Paper provided by University of Warwick, Department of Economics in its series The Warwick Economics Research Paper Series (TWERPS) with number 567.

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Length: 43 pages
Date of creation: 2000
Date of revision:
Handle: RePEc:wrk:warwec:567

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Related research
Keywords: COMPETITION ; TAXATION ; CONSUMERS ; PRICES;

Other versions of this item:

Article
- Lockwood, Ben, 2001. "Tax competition and tax co-ordination under destination and origin principles: a synthesis," Journal of Public Economics, Elsevier, vol. 81(2), pages 279-319, August. [Downloadable!] (restricted)

Find related papers by JEL classification:
H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

Cited by:
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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!]
Other versions:
- Moriconi, Simone & Sato, Yasuhiro, 2009. "International commodity taxation in the presence of unemployment," Journal of Public Economics, Elsevier, vol. 93(7-8), pages 939-949, August. [Downloadable!] (restricted)
Ben Zissimos & Myrna Wooders, 2003. "Public Good Differentiation and the Intensity of Tax Competition," Working Papers 0710, Department of Economics, Vanderbilt University. [Downloadable!]
Other versions:
- Zissimos, Ben & Wooders, Myrna, 2008. "Public good differentiation and the intensity of tax competition," Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1105-1121, June. [Downloadable!] (restricted)
Andreas Haufler & Michael Pflueger, 2003. "Market Structure and the Taxation of International Trade," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
Other versions:
- Haufler, Andreas & Pflüger, Michael, 2003. "Market structure and the taxation of international trade," Discussion Papers in Economics 106, University of Munich, Department of Economics. [Downloadable!]
- Andreas Haufler & Michael Pflüger, 2003. "Market Structure and the Taxation of International Trade," Discussion Papers of DIW Berlin 370, DIW Berlin, German Institute for Economic Research. [Downloadable!]
Haufler, Andreas & Schulte, Christian, 2007. "Merger Policy and Tax Competition," Discussion Papers in Economics 2074, University of Munich, Department of Economics. [Downloadable!]
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- Haufler, Andreas / Schulte, Christian, 2007. "Merger Policy and Tax Competition," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
- Andreas Haufler & Christian Schulte, 2007. "Merger Policy and Tax Competition," Working Papers 035, Bavarian Graduate Program in Economics (BGPE). [Downloadable!]
Andreas Haufler & Guttorm Schjelderup & Frank Staehler, 2000. "Commodity Taxation and international Trade in Imperfect Markets," CoFE Discussion Paper 00-32, Center of Finance and Econometrics, University of Konstanz. [Downloadable!]
Other versions:
- Andreas Haufler & Guttorm Schjelderup & Frank Staehler, 2000. "Commodity Taxation and International Trade in Imperfect Markets," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
- Haufler, A. & Schjelderup, G. & Stahler, F., 2000. "Commodity Taxation and International Trade in Imperfect Markets," Papers 17/00, Norwegian School of Economics and Business Administration-.
R. Boadway & K. Cuff & M. Marchand, 2001. "Equalization and the Decentralization of Revenue-Raising in a Federation," Department of Economics Working Papers 2001-04, McMaster University. [Downloadable!]
Other versions:
- Robin Boadway & Katherine Cuff & Maurice Marchand, 2003. "Equalization and the Decentralization of Revenue-Raising in a Federation," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 5(2), pages 201-228, 04. [Downloadable!] (restricted)
Andreas HaufLer & Guttorm Schjelderup & Frank Stähler, 2005. "Barriers to Trade and Imperfect Competition: The Choice of Commodity Tax Base," International Tax and Public Finance, Springer, vol. 12(3), pages 281-300, May. [Downloadable!] (restricted)
Christos Kotsogiannis & Miguel-Angel Lopez-Garcia, 2007. "Imperfect competition, indirect tax harmonization and public goods," International Tax and Public Finance, Springer, vol. 14(2), pages 135-149, April. [Downloadable!] (restricted)
Jørgen Aasness and Odd Erik Nygård, 2009. "Revenue functions and Dupuit curves for indirect taxes with cross-border shopping," Discussion Papers 573, Research Department of Statistics Norway. [Downloadable!]
Holmlund, Bertil & Kolm, Ann-Sofie, 1999. "Economic Integration, Imperfect Competition, and International Policy Coordination," Working Paper Series 1999:7, Uppsala University, Department of Economics. [Downloadable!]
Other versions:
- Holmlund, B. & Kolm, A.-S., 1999. "Economic Integration, Imperfect Competition, and International Policy Coordination," Papers 1999:7, Uppsala - Working Paper Series.
Ligthart, J.E., 2004. "Consumption taxation in a digital world : a primer," Discussion Paper 102, Tilburg University, Center for Economic Research. [Downloadable!]
Alan Auerbach & Michael P. Devereux & Helen Simpson, 2007. "Taxing Corporate Income," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
Other versions:
- Alan Auerbach & Michael P Devereux & Helen Simpson, 2007. "Taxing corporate income," Working Papers 0705, Oxford University Centre for Business Taxation. [Downloadable!]
- Alan J. Auerbach & Michael P. Devereux & Helen Simpson, 2008. "Taxing Corporate Income," NBER Working Papers 14494, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
Andreas Haufler & Michael Pflueger, 2001. "International Commodity Taxation Under Monopolistic Competition," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
Other versions:
- Andreas Haufler & Michael Pflüger, 2003. "International Commodity Taxation under Monopolistic Competition," Discussion Papers of DIW Berlin 332, DIW Berlin, German Institute for Economic Research. [Downloadable!]
- Pfluger, Michael & Andreas Haufler, 2003. "International Commodity Taxation under Monopolistic Competition," Royal Economic Society Annual Conference 2003 165, Royal Economic Society. [Downloadable!]
- Andreas Haufler & Michael Pflüger, 2001. "International Commodity Taxation under Monopolistic Competition," Departmental Discussion Papers 108, University of Goettingen, Department of Economics. [Downloadable!]
- Andreas Haufler & Michael Pflüger, 2004. "International Commodity Taxation under Monopolistic Competition," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 6(3), pages 445-470, 08. [Downloadable!] (restricted)
Ourania Karakosta & Christos Kotsogiannis & Miguel-Angel Lopez-Garcia, 2009. "Does Indirect Tax Harmonization Deliver Pareto Improvements in the Presence of Global Public Goods?," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
Nigar Hashimzade & Hassan Khodavaisi & Gareth Myles, 2005. "Tax Principles, Product Differentiation and the Nature of Competition," International Tax and Public Finance, Springer, vol. 12(6), pages 695-712, November. [Downloadable!] (restricted)
Amrita Dhillon & Myrna H. Wooders & Ben Zissimos, 2006. "Tax Competition Reconsidered," Working Papers 0602, Department of Economics, Vanderbilt University. [Downloadable!]
Other versions:
- Wooders, Myrna & Zissimos, Ben & Dhillon, Amrita, 2001. "Tax Competition Reconsidered," The Warwick Economics Research Paper Series (TWERPS) 622, University of Warwick, Department of Economics. [Downloadable!]
- Amrita Dhillon & Myrna Wooders & Ben Zissimos, 2007. "Tax Competition Reconsidered," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 9(3), pages 391-423, 06. [Downloadable!] (restricted)

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