The comparison between destination and origin principles under imperfect competition

• 成果类型: Article
• 署名作者: Keen, M; Lahiri, S
• 署名单位: International Monetary Fund; University of Essex; University of London; London School Economics & Political Science
• 刊物名称: JOURNAL OF INTERNATIONAL ECONOMICS
• ISSN/ISSBN: 0022-1996
• DOI: 10.1016/S0022-1996(98)00005-1
• 发表日期: 1998
• 页码: 323-350
• 关键词: International taxation; Destination principle; Origin principle; tax harmonisation; welfare

摘要

Especially, but not only, in the European Union, closer economic integration is putting increasing pressure on the destination principle under which goods entering international trade are normally taxed. This has raised the possibility of switching to the origin principle, which dispenses with problematic border tax adjustments. This paper compares destination and origin principles under conditions of imperfect competition. Previous analyses, which have considered only the competitive case, have led to a (qualified) presumption in favour of the destination principle. A series of results are established here - for both cooperative and non-cooperative tax-setting - which challenge that presumption under imperfect competition. (C) 1998 Elsevier Science B.V.