search query: @author Lahiri, S. / total: 11
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| Author: | Keen, M. Lahiri, S. |
| Title: | The comparison between destination and origin principles under imperfect competition |
| Journal: | Journal of International Economics
1998 : AUG, VOL. 45:2, p. 323-350 |
| Index terms: | ECONOMICS INTERNATIONAL IMPERFECT COMPETITION |
| Language: | eng |
| Abstract: | 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. |
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