| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP733 |
| DP733 Commodity Tax Competition Under Destination and Origin Principles | |
| Ben Lockwood | |
| 发表日期 | 1992-11-02 |
| 出版年 | 1992 |
| 语种 | 英语 |
| 摘要 | This paper studies the effect of switching from the destination to the origin principle of taxation on non-cooperative commodity tax equilibrium. When taxes are constrained to uniformity across commodities, the switch has no effect. When differentiated taxes are allowed, the effects of the switch depend on whether countries are small or large. In both cases the switch imposes the requirement that taxes must be uniform across commodities within each country. In the second case there are two further effects of the switch: (i) the introduction of negative spillover effects from tax policy; and (ii) a change in incentives to manipulate the terms of trade. The switch does not necessarily lead to a fall in all tax rates. |
| 主题 | International Trade and Regional Economics |
| 关键词 | Border controls Customs union Destination and origin regimes Tax competition |
| URL | https://cepr.org/publications/dp733 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/529887 |
| 推荐引用方式 GB/T 7714 | Ben Lockwood. DP733 Commodity Tax Competition Under Destination and Origin Principles. 1992. |
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