Tax competition and tax co-ordination under destination and origin principles: a synthesis

• 成果类型: Article
• 署名作者: Lockwood, B
• 署名单位: University of Warwick; University of Warwick
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/S0047-2727(00)00131-6
• 发表日期: 2001
• 页码: 279-319
• 关键词: Tax competition; Tax reform; destination and origin principles

摘要

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. (C) 2001 Elsevier Science BN. All rights reserved.