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| Tekijä: | Georgakopoulos, T. Hitiris, T. |
| Otsikko: | On the superiority of the destination over the origin principle of taxation for intra-union trade |
| Lehti: | Economic Journal
1992 : JAN, OL. 102:410, p.117-126 |
| Asiasana: | TAXATION INTERNATIONAL CO-OPERATION TRADE AGREEMENTS PARETO LAW |
| Kieli: | eng |
| Tiivistelmä: | The allocative implications of the restricted origin principle are re-examined under assumptions closer to reflecting the actual situations found in economic unions. The question is prompted by the debate whether intra-union traded products should be taxed according to their origin or their destination. Within a more realistic second-best world model, the restricted origin principle can result in Pareto type improvements and thus be superior to the destination principle. Requirements for equivalence between the two principles are reconsidered. It is shown that most of the stated conditions are irrelevant to the issue. |
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