TRADE DEFLECTION, TRADE DISTORTIONS, AND PARETO INEFFICIENCIES UNDER THE RESTRICTED ORIGIN PRINCIPLE
成果类型：
Article
署名作者：
GEORGAKOPOULOS, T
署名单位：
University of York - UK; University of York - UK
刊物名称：
JOURNAL OF PUBLIC ECONOMICS
ISSN/ISSBN：
0047-2727
DOI：
10.1016/0047-2727(92)90035-E
发表日期：
1992
页码：
381-390
关键词：
摘要：
This paper shows that trade deflection is not the administrative aspect of the restricted origin principle, as suggested in the literature, but an important analytical issue that bears on resource allocation. When deflection is taken into account, trade distortions are avoided only when either domestic or, at least, border tax adjustment rates are equal in the member countries and trade balances are in bilateral equilibrium. The control of deflection via rules of destination causes trade distortions and sometimes Pareto inefficiencies. The paper further shows that when the VAT is calculated according to the credit method and trade is conducted by registered traders, trade distortions are prevented when tax rates are set in inverse relation to bilateral trade balances.
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