haku: @freeterm tax competition / yhteensä: 5
viite: 4 / 5
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. |
SCIMA