| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP4659 |
| DP4659 Platform Competition in Telecommunications | |
| Neil Gandal; Jeffrey Church | |
| 发表日期 | 2004-10-23 |
| 出版年 | 2004 |
| 语种 | 英语 |
| 摘要 | This Paper studies the positive aspects of destination vs. origin principles of commodity taxation as well as tax harmonization, with an emphasis on the international implications of these measures when firms are mobile. We investigate the tax incidence of these two principles on price levels and uncover how taxes and trade costs interact. While under the destination principle an increase in the tax rate of a country always causes some firms to relocate to the other, this effect may get reversed under the origin principle when economic integration is deep enough, so that a tax increase leads to an inflow of capital. |
| 主题 | International Trade and Regional Economics ; Public Economics |
| 关键词 | Commodity tax Origin principle Destination principle Tax harmonization Home market effect |
| URL | https://cepr.org/publications/dp4659 |
| 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/533580 |
| 推荐引用方式 GB/T 7714 | Neil Gandal,Jeffrey Church. DP4659 Platform Competition in Telecommunications. 2004. |
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