haku: @author Lockwood, B. / yhteensä: 15
viite: 7 / 15
Tekijä: | Lockwood, B. |
Otsikko: | Tax competition and tax co-ordination under destination and origin principles: a synthesis |
Lehti: | Journal of Public Economics
2001 : AUG, VOL. 81:2, p. 279-319 |
Asiasana: | TAX REFORM |
Vapaa asiasana: | DESTINATION AND ORIGIN PRINCIPLES TAX COMPETITION |
Kieli: | eng |
Tiivistelmä: | 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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