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Commodity Tax Competition and Tax Coordination Under Destination and Origin Principles

Author

Listed:
  • Lockwood, Ben

Abstract

This paper proposes a general framework for analysing 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.

Suggested Citation

  • Lockwood, Ben, 2000. "Commodity Tax Competition and Tax Coordination Under Destination and Origin Principles," CEPR Discussion Papers 2556, C.E.P.R. Discussion Papers.
    • Handle: RePEc:cpr:ceprdp:2556
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    More about this item

    Keywords

    Tax competition; Tax reform; Destination and origin principles;
    All these keywords.

    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

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