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| Author: | Lockwood, B. |
| Title: | Tax competition and tax co-ordination under destination and origin principles: a synthesis |
| Journal: | Journal of Public Economics
2001 : AUG, VOL. 81:2, p. 279-319 |
| Index terms: | TAX REFORM |
| Freeterms: | DESTINATION AND ORIGIN PRINCIPLES TAX COMPETITION |
| Language: | eng |
| Abstract: | 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. |
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