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On the Superiority of the Destination over the Origin Principle of Taxation for Intra-union Trade

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  • Georgakopoulos, T
  • Hitiris, T

Abstract

This paper shows that the widely accepted view that the destination principle is preferred to the restricted origin principle on allocative efficiency grounds is not correct. In a more realistic model of a customs union with common external tariffs, the restricted origin principle can be superior to the destination principle for both general and nongeneral taxes. The two principles can also be equivalent in the case of both general and nongeneral taxes, but under different sets of conditions. Copyright 1992 by Royal Economic Society.

Suggested Citation

  • Georgakopoulos, T & Hitiris, T, 1992. "On the Superiority of the Destination over the Origin Principle of Taxation for Intra-union Trade," Economic Journal, Royal Economic Society, vol. 102(410), pages 117-126, January.
    • Handle: RePEc:ecj:econjl:v:102:y:1992:i:410:p:117-26
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    Cited by:

    1. Manon Francois, 2021. "Profit Shifting and Equilibrium Principles of International Taxation," CESifo Working Paper Series 9211, CESifo.
    2. Keen, Michael & Lahiri, Sajal, 1998. "The comparison between destination and origin principles under imperfect competition," Journal of International Economics, Elsevier, vol. 45(2), pages 323-350, August.
    3. Lockwood, Ben, 2001. "Tax competition and tax co-ordination under destination and origin principles: a synthesis," Journal of Public Economics, Elsevier, vol. 81(2), pages 279-319, August.
    4. Michael S. Michael & Panos Hatzipanayotou, 2013. "Cooperative and Non-Cooperative Equilibrium Consumption Taxes in the Presence of Cross-Border Pollution," CESifo Working Paper Series 4501, CESifo.
    5. Bernd Genser & Andreas Haufler, 1996. "Tax competition, tax coordination and tax harmonization: The effects of EMU," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 23(1), pages 59-89, February.

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