Commodity Tax Competition Under Destination and Origin Principles
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- Lockwood, Ben, 1993. "Commodity tax competition under destination and origin principles," Journal of Public Economics, Elsevier, vol. 52(2), pages 141-162, September.
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KeywordsBorder Controls; Customs Union; Destination and Origin Regimes; Tax Competition;
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
- F15 - International Economics - - Trade - - - Economic Integration
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