DP2556 Commodity Tax Competition and Tax Coordination Under Destination and Origin Principles
|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.