DP2556 Commodity Tax Competition and Tax Coordination Under Destination and Origin Principles
Author(s): | Ben Lockwood |
Publication Date: | September 2000 |
Keyword(s): | Destination And Origin Principles, Tax Competition, Tax Reform |
JEL(s): | H21, H23, H77 |
Programme Areas: | Public Economics |
Link to this Page: | cepr.org/active/publications/discussion_papers/dp.php?dpno=2556 |
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. Using this model, many of the results in the existing literature can be derived, compared, and extended.