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The Equivalence between Destination and Non-reciprocal Restricted Origin Tax Regimes

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  • Lockwood, Ben
  • Meza, David
  • de Myles, Gareth D

Abstract

It is well known that destination and reciprocal restricted origin tax regimes are only equivalent under very stringent conditions. An alternative nonreciprocal restricted origin regime is proposed and then shown to be equivalent to the destination regime under a wide set of conditions, including imperfect competition and transport costs. The policy implications of the result for the European Community are discussed. Copyright 1994 by The editors of the Scandinavian Journal of Economics.

Suggested Citation

  • 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, vol. 96(3), pages 311-328.
  • Handle: RePEc:bla:scandj:v:96:y:1994:i:3:p:311-28
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    Cited by:

    1. Richard M. Bird & Pierre-Pascal Gendron, 2001. "VATs in Federal States: Experiences and Emerging Possibilities," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0104, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. Bernd Genser & Andreas Haufler, 1996. "Tax competition, tax coordination and tax harmonization: The effects of EMU," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 23(1), pages 59-89, February.
    3. Andreas Haufler & Søren Nielsen, 1997. "Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation," Journal of Economics, Springer, vol. 66(1), pages 43-69, February.
    4. John Whalley & Li Wang, 2007. "Evaluating the Impure Chinese VAT Relative to a Pure Form in a Simple Monetary Trade Model with an Endogenous Trade Surplus," NBER Working Papers 13581, National Bureau of Economic Research, Inc.
    5. Nigar Hashimzade & Hassan Khodavaisi & Gareth Myles, 2011. "Country characteristics and preferences over tax principles," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(2), pages 214-232, April.
    6. Rossitza B. Wooster & Joshua W. Lehner, 2010. "Reexamining The Border Tax Effect: A Case Study Of Washington State," Contemporary Economic Policy, Western Economic Association International, vol. 28(4), pages 511-523, October.
    7. Genser, Bernd, 1996. " A Generalized Equivalence Property of Mixed International VAT Regimes," Scandinavian Journal of Economics, Wiley Blackwell, vol. 98(2), pages 253-262, June.
    8. Wolfram Richter, 2000. "An Efficiency Analysis of Consumption and Production Taxation with an Application to Value-Added Taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(1), pages 23-41, February.
    9. Mare, Mauro, 2015. "Why and How should the EU budget be reformed?," MPRA Paper 76112, University Library of Munich, Germany.
    10. Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, number 92547.
    11. John FitzGerald & Justin Johnston & James Williams, 1995. "Indirect Tax Distortions in a Europe of Shopkeepers," Papers WP056, Economic and Social Research Institute (ESRI).
    12. 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.

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