The comparison between destination and origin principles under imperfect competition
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- Whalley, John, 1981. "Border adjustments and tax harmonization: comment on Berglas," Journal of Public Economics, Elsevier, vol. 16(3), pages 389-390, December.
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Discussion Papers, Series II
283, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
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- Genser, Bernd & Haufler, Andreas, 1996. "Tax competition, tax coordination and tax harmonization: The effects of EMU," Munich Reprints in Economics 20319, University of Munich, Department of Economics.
- Whalley, John, 1979. "Uniform domestic tax rates, trade distortions and economic integration," Journal of Public Economics, Elsevier, vol. 11(2), pages 213-221, March.
- Ballard, Charles L & Shoven, John B & Whalley, John, 1985. "General Equilibrium Computations of the Marginal Welfare Costs of Taxes in the United States," American Economic Review, American Economic Association, vol. 75(1), pages 128-38, March.
- Lockwood, Ben, 1992.
"Commodity Tax Competition Under Destination and Origin Principles,"
CEPR Discussion Papers
733, C.E.P.R. Discussion Papers.
- Lockwood, Ben, 1993. "Commodity tax competition under destination and origin principles," Journal of Public Economics, Elsevier, vol. 52(2), pages 141-162, September.
- Robin Burgess & Stephen Howes & Nicholas Stern, 1995. "Value-added tax options for India," International Tax and Public Finance, Springer, vol. 2(1), pages 109-141, February.
- Ben Lockwood & David Meza & Gareth Myles, 1994. "When are origin and destination regimes equivalent?," International Tax and Public Finance, Springer, vol. 1(1), pages 5-24, February.
- Hans-Werner Sinn, 1990.
"Tax Harmonization and Tax Competition in Europe,"
NBER Working Papers
3248, National Bureau of Economic Research, Inc.
- Sofia Delipalla & Michael Keen, 1991.
"The Comparison Between Ad Valorem and Specific Taxation under Imperfect Competition,"
821, Queen's University, Department of Economics.
- Delipalla, Sofia & Keen, Michael, 1992. "The comparison between ad valorem and specific taxation under imperfect competition," Journal of Public Economics, Elsevier, vol. 49(3), pages 351-367, December.
- Hatta, Tatsuo, 1986. "Welfare effects of changing commodity tax rates toward uniformity," Journal of Public Economics, Elsevier, vol. 29(1), pages 99-112, February.
- Fullerton, Don, 1991. "Reconciling Recent Estimates of the Marginal Welfare Cost of Taxation," American Economic Review, American Economic Association, vol. 81(1), pages 302-08, March.
- Grossman, Gene M., 1980. "Border tax adjustments: Do they distort trade?," Journal of International Economics, Elsevier, vol. 10(1), pages 117-128, February.
- Diamond, Peter A & Mirrlees, James A, 1971. "Optimal Taxation and Public Production: I--Production Efficiency," American Economic Review, American Economic Association, vol. 61(1), pages 8-27, March.
- A. Bovenberg, 1994. "Destination- and origin-based taxation under international capital mobility," International Tax and Public Finance, Springer, vol. 1(3), pages 247-273, October.
- Keen, Michael & Lahiri, Sajal, 1993. "Domestic tax reform and international oligopoly," Journal of Public Economics, Elsevier, vol. 51(1), pages 55-74, May.
- Bernd Genser & Andreas Haufler & Peter Birch Soerensen, . "Indirect Taxation in an Integrated Europe. Is there a Way of Avoiding Trade Distortions Without Sacrificing National Tax Autonomy?," EPRU Working Paper Series 93-02, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
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