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Commodity tax competition under destination and origin principles
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Cited by:
- Dhillon, Amrita & Perroni, Carlo & Scharf, Kimberley A., 1999.
"Implementing tax coordination,"
Journal of Public Economics, Elsevier, vol. 72(2), pages 243-268, May.
- Amrita Dhillon & Carlo Perroni & Kimberley A. Scharf, "undated". "Implementing Tax Coordination," EPRU Working Paper Series 97-09, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Dhillon, Amrita & Perroni, Carlo & Scharf, Kimberley A., 1997. "Implementing Tax Coordination," Economic Research Papers 268783, University of Warwick - Department of Economics.
- Dhillon, A. & Perroni, C. & Scharf, K.A., 1997. "Implementing Tax Coordination," The Warwick Economics Research Paper Series (TWERPS) 501, University of Warwick, Department of Economics.
- Amrita Dhillon & Perroni, Perroni & Kimberley Scharf, 1997. "Implementing tax co-ordination," IFS Working Papers W97/12, Institute for Fiscal Studies.
- Manon François, 2021.
"Profit Shifting and Equilibrium Principles of International Taxation,"
PSE Working Papers
halshs-03265056, HAL.
- Manon Francois, 2021. "Profit Shifting and Equilibrium Principles of International Taxation," CESifo Working Paper Series 9211, CESifo.
- Manon François, 2021. "Profit Shifting and Equilibrium Principles of International Taxation," Working Papers halshs-03265056, HAL.
- Andreas HaufLer & Guttorm Schjelderup & Frank Stähler, 2005.
"Barriers to Trade and Imperfect Competition: The Choice of Commodity Tax Base,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(3), pages 281-300, May.
- Haufler, Andreas & Schjelderup, Guttorm & Stähler, Frank, 2005. "Barriers to trade and imperfect competition: The choice of commodity tax base," Munich Reprints in Economics 20414, University of Munich, Department of Economics.
- Kenji Fujiwara, 2016.
"Tax Principles and Tariff-Tax Reforms under International Oligopoly,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 18(1), pages 84-98, February.
- Kenji Fujiwara, 2014. "Tax Principles and Tariff-Tax Reforms under International Oligopoly," Discussion Paper Series 116, School of Economics, Kwansei Gakuin University, revised Mar 2014.
- Rehme, G., 1997.
"Economic Growth, (Re-)Distributive Policies, Capital Mobility and Tax Competition in Open Economies,"
Economics Working Papers
eco97/24, European University Institute.
- Rehme, Günther, 1997. "Economic growth, (re-)distributive policies, capital mobility and tax competition in open economies," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 6201, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
- Rehme, Gunther, 1997. "Economic growth, (re-)distributive policies, capital mobility and tax competition in open economies," Economics Working Papers ECO 1997/24, European University Institute.
- Bertil Holmlund, 2002.
"International spillover effects of sectoral tax differentiation in unionized economies,"
Oxford Economic Papers, Oxford University Press, vol. 54(2), pages 207-229, April.
- Bertil Holmlund & Ann-Sofie Kolm, 2000. "International Spillover Effects of Sectoral Tax Differentiation in Unionized Economies," CESifo Working Paper Series 295, CESifo.
- Michael Keen & David Wildasin, 2004. "Pareto-Efficient International Taxation," American Economic Review, American Economic Association, vol. 94(1), pages 259-275, March.
- Haufler, Andreas & Schjelderup, Guttorm, 2004.
"Tacit collusion and international commodity taxation,"
Journal of Public Economics, Elsevier, vol. 88(3-4), pages 577-600, March.
- Haufler, Andreas & Schjelderup, Guttorm, 2004. "Tacit collusion and international commodity taxation," Munich Reprints in Economics 20417, University of Munich, Department of Economics.
- Haufler, A. & Schjelderup, G., 1999.
"Tacit Collusion under Destination- and Origin-Based Commodity Taxation,"
Papers
8/99, Norwegian School of Economics and Business Administration-.
- Haufler, Andreas & Schielderup, Guttorm, 1999. "Tacit Collusion under Destination - and Origin-Based Commodity Taxation," CoFE Discussion Papers 99/17, University of Konstanz, Center of Finance and Econometrics (CoFE).
- Andreas Haufler & Guttorm Schjelderup, 2000. "Tacit Collusion under Destination- and Origin-Based Commodity Taxation," CESifo Working Paper Series 283, CESifo.
- Haufler, Andreas, 1998.
"Asymmetric commodity tax competition -- comment on de Crombrugghe and Tulkens,"
Journal of Public Economics, Elsevier, vol. 67(1), pages 135-144, January.
- Haufler, Andreas, 1998. "Asymmetric commodity tax competition ‐ comment on de Crombrugghe and Tulkens," Munich Reprints in Economics 20389, University of Munich, Department of Economics.
- Andreas Haufler & Michael Pflüger, 2004.
"International Commodity Taxation under Monopolistic Competition,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 6(3), pages 445-470, August.
- Andreas Haufler & Michael Pflüger, 2001. "International Commodity Taxation under Monopolistic Competition," Departmental Discussion Papers 108, University of Goettingen, Department of Economics.
- Pfluger, Michael & Andreas Haufler, 2003. "International Commodity Taxation under Monopolistic Competition," Royal Economic Society Annual Conference 2003 165, Royal Economic Society.
- Andreas Haufler & Michael Pflüger, 2003. "International Commodity Taxation under Monopolistic Competition," Discussion Papers of DIW Berlin 332, DIW Berlin, German Institute for Economic Research.
- Haufler, Andreas & Pflüger, Michael, 2004. "International commodity taxation under monopolistic competition," Munich Reprints in Economics 20425, University of Munich, Department of Economics.
- Andreas Haufler & Michael Pflüger, 2001. "International Commodity Taxation Under Monopolistic Competition," CESifo Working Paper Series 529, CESifo.
- Walter Cont & Diego Fernández Felices, 2016. "Multi-stage taxation by subnational governments: Tax incidence and Leviathan taxation," Department of Economics, Working Papers 108, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata.
- Andreas Haufler & Guttorm Schjelderup & Frank Stähler, 2000.
"Commodity Taxation and International Trade in Imperfect Markets,"
CESifo Working Paper Series
376, CESifo.
- Haufler, Andreas & Schjelderup, Guttorm & Stähler, Frank, 2000. "Commodity Taxation and international Trade in Imperfect Markets," CoFE Discussion Papers 00/32, University of Konstanz, Center of Finance and Econometrics (CoFE).
- Haufler, A. & Schjelderup, G. & Stahler, F., 2000. "Commodity Taxation and International Trade in Imperfect Markets," Papers 17/00, Norwegian School of Economics and Business Administration-.
- Amrita Dhillon & Myrna Wooders & Ben Zissimos, 2007.
"Tax Competition Reconsidered,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 9(3), pages 391-423, June.
- Wooders, Myrna & Zissimos, Ben & Dhillon, Amrita, 2001. "Tax Competition Reconsidered," Economic Research Papers 269396, University of Warwick - Department of Economics.
- Amrita Dhillon & Myrna H. Wooders & Ben Zissimos, 2006. "Tax Competition Reconsidered," Vanderbilt University Department of Economics Working Papers 0602, Vanderbilt University Department of Economics.
- Wooders, Myrna & Zissimos, Ben & Dhillon, Amrita, 2001. "Tax Competition Reconsidered," The Warwick Economics Research Paper Series (TWERPS) 622, University of Warwick, Department of Economics.
- David R. Agrawal & David E. Wildasin, 2019. "Sales Taxation, Spatial Agglomeration, and the Internet," CESifo Working Paper Series 7742, CESifo.
- Aiura, Hiroshi & Ogawa, Hikaru, 2013.
"Unit tax versus ad valorem tax: A tax competition model with cross-border shopping,"
Journal of Public Economics, Elsevier, vol. 105(C), pages 30-38.
- Hikaru Ogawa & Hiroshi Aiura, 2012. "Unit Tax versus Ad Valorem Tax: A Tax Competition Model with Cross-border Shopping," ERSA conference papers ersa12p428, European Regional Science Association.
- Agrawal, David R. & Mardan, Mohammed, 2019.
"Will destination-based taxes be fully exploited when available? An application to the U.S. commodity tax system,"
Journal of Public Economics, Elsevier, vol. 169(C), pages 128-143.
- David R. Agrawal & Mohammed Mardan, 2018. "Will Destination-Based Taxes be Fully Exploited when Available? An Application to the U.S. Commodity Tax System," CESifo Working Paper Series 7365, CESifo.
- Walter Hettich & Stanley L. Winer, 2000. "Rules, Politics and the Normative Analysis of Taxation," Carleton Economic Papers 00-12, Carleton University, Department of Economics, revised 2002.
- Behrens, Kristian & Hamilton, Jonathan H. & Ottaviano, Gianmarco I.P. & Thisse, Jacques-Francois, 2007.
"Commodity tax harmonization and the location of industry,"
Journal of International Economics, Elsevier, vol. 72(2), pages 271-291, July.
- BEHRENS, Kristian & HAMILTON, Jonathan H. & OTTAVIANO, Gianmarco I.P. & THISSE, Jacques-François, 2007. "Commodity tax harmonization and the location of industry," LIDAM Reprints CORE 1945, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- David R. Agrawal & William F. Fox, 2017.
"Taxes in an e-commerce generation,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(5), pages 903-926, September.
- David R. Agrawal & William F. Fox, 2016. "Taxes in an E-Commerce Generation," CESifo Working Paper Series 6050, CESifo.
- Fabio Antoniou & Panos Hatzipanayotou & Nikos Tsakiris, 2015. "Destination vs. Origin-based Commodity Taxation in Large Open Economies with Unemployment," CESifo Working Paper Series 5585, CESifo.
- Jørgen Aasness & Odd Erik Nygård, 2009. "Revenue functions and Dupuit curves for indirect taxes with cross-border shopping," Discussion Papers 573, Statistics Norway, Research Department.
- Behrens, Kristian & Hamilton, Jonathan H. & Ottaviano, Gianmarco I.P. & Thisse, Jacques-François, 2009.
"Commodity tax competition and industry location under the destination and the origin principle,"
Regional Science and Urban Economics, Elsevier, vol. 39(4), pages 422-433, July.
- BEHRENS, Kristian & HAMILTON, Jonathan H. & OTTAVIANO, Gianmarco I.P. & THISSE, Jacques-François, 2007. "Commodity tax competition and industry location under the destination- and the origin-principle," LIDAM Discussion Papers CORE 2007034, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Kristian, BEHRENS & Johnathan H. HAMILTON & Gianmarco I.P., OTTAVIANO, 2007. "Commodity tax competition and industry location under the destination - and the origin - principle," Discussion Papers (ECON - Département des Sciences Economiques) 2007020, Université catholique de Louvain, Département des Sciences Economiques.
- BEHRENS, Kristian & HAMILTON, Jonathan H. & OTTAVIANO, Gianmarco I.P. & THISSE, Jacques-François, 2009. "Commodity tax competition and industry location under the destination and the origin principle," LIDAM Reprints CORE 2101, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Holmlund, B. & Kolm, A.-S., 1999.
"Economic Integration, Imperfect Competition, and International Policy Coordination,"
Papers
1999:7, Uppsala - Working Paper Series.
- Holmlund, Bertil & Kolm, Ann-Sofie, 1999. "Economic Integration, Imperfect Competition, and International Policy Coordination," Working Paper Series 1999:7, Uppsala University, Department of Economics.
- Ben Lockwood & David Meza & Gareth Myles, 1994. "When are origin and destination regimes equivalent?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 1(1), pages 5-24, February.
- John FitzGerald & Justin Johnston & James Williams, 1995. "Indirect Tax Distortions in a Europe of Shopkeepers," Papers WP056, Economic and Social Research Institute (ESRI).
- Boadway, Robin & Tremblay, Jean-François, 2012.
"Reassessment of the Tiebout model,"
Journal of Public Economics, Elsevier, vol. 96(11), pages 1063-1078.
- Robin Boadway & Jean-François Tremblay, 2010. "Reassessment of the Tiebout Model," NBER Chapters, in: Fiscal Federalism, pages 1063-1078, National Bureau of Economic Research, Inc.
- Walter Cont & Diego Fernández Felices, 2016. "Multi-stage taxation by subnational governments: Tax incidence and Leviathan taxation," IIE, Working Papers 108, IIE, Universidad Nacional de La Plata.
- Auerbach, Alan J. & Devereux, Michael P., 2010.
"Consumption and cash-flow taxes in an International setting,"
LSE Research Online Documents on Economics
58056, London School of Economics and Political Science, LSE Library.
- Alan J. Auerbach & Michael P. Devereux, 2013. "Consumption and cash-flow taxes in an international setting," Working Papers 1311, Oxford University Centre for Business Taxation.
- Alan J. Auerbach & Michael P. Devereux, 2013. "Consumption and Cash-Flow Taxes in an International Setting," NBER Working Papers 19579, National Bureau of Economic Research, Inc.
- Alan J. Auerbach & Michael P. Devereux, 2010. "Consumption and Cash-Flow Taxes in an International Setting," STICERD - Public Economics Programme Discussion Papers 03, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
- Leonzio Rizzo, 2006. "Le inefficienze della competizione fiscale: una rassegna dei principali modelli teorici," Economia politica, Società editrice il Mulino, issue 1, pages 89-120.
- Scott McCracken, 2015. "The choice of commodity tax base in the presence of horizontal foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(5), pages 811-833, October.
- 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.
- Lockwood, B., 2000. "Tax Competition and Tax Co-Ordination Under Destination and Origin Principles: A Synthesis," The Warwick Economics Research Paper Series (TWERPS) 567, University of Warwick, Department of Economics.
- Lockwood, Ben, 2000. "Tax Competition and Tax Co-Ordination Under Destination and Origin Principles: A Synthesis," Economic Research Papers 269338, University of Warwick - Department of Economics.
- repec:kap:iaecre:v:16:y:2010:i:2:p:135-148 is not listed on IDEAS
- Jørgen Aasness & Odd Nygård, 2014. "Revenue functions and Dupuit curves for indirect taxes with cross-border shopping," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(2), pages 272-297, April.
- Andreas Haufler, 1996.
"Tax coordination with different preferences for public goods: Conflict or harmony of interest?,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 3(1), pages 5-28, January.
- Haufler, Andreas, 1996. "Tax Coordination with Different Preferences for Public Goods: Conflict or Harmony of Interest?," Munich Reprints in Economics 20392, University of Munich, Department of Economics.
- Adina Violeta Trandafir, 2010. "Tax Competition – Beneficial or Harmful? How Various Tax Measures Affect the Allocation of Resources?," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 15.
- Richard M. Bird & Pierre-Pascal Gendron, 2001. "VATs in Federal States: Experiences and Emerging Possibilities," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0104, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Haufler, Andreas & Pflüger, Michael, 2003.
"Market structure and the taxation of international trade,"
Discussion Papers in Economics
106, University of Munich, Department of Economics.
- Andreas Haufler & Michael Pflüger, 2003. "Market Structure and the Taxation of International Trade," CESifo Working Paper Series 1080, CESifo.
- Andreas Haufler & Michael Pflüger, 2003. "Market Structure and the Taxation of International Trade," Discussion Papers of DIW Berlin 370, DIW Berlin, German Institute for Economic Research.
- Scott McCracken & Frank Stähler, 2010.
"Economic integration and the choice of commodity tax base with endogenous market structures,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(2), pages 91-113, April.
- Scott McCracken & Frank Staehler, 2007. "Economic integration and the choice of commodity tax base with endogenous market structures," Working Papers 0701, University of Otago, Department of Economics, revised Feb 2007.
- Takahashi, Takaaki, 2004. "Spatial competition of governments in the investment on public facilities," Regional Science and Urban Economics, Elsevier, vol. 34(4), pages 455-488, July.
- Michael Keen & David E. Wildasin, 2000.
"Pareto Efficiency in International Taxation,"
CESifo Working Paper Series
371, CESifo.
- Michael Keen & David E. Wildasin, 2001. "Pareto Efficiency in International Taxation," Public Economics 0112003, University Library of Munich, Germany.
- You-Qiang Wang, 1999. "Commodity Taxes under Fiscal Competition: Stackelberg Equilibrium and Optimality," American Economic Review, American Economic Association, vol. 89(4), pages 974-981, September.
- Richard Bird & Pierre Gendron, 1998. "Dual VATs and Cross-Border Trade: Two Problems, One Solution?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 5(3), pages 429-442, July.
- Cremer, Helmuth & Gahvari, Firouz, 2006.
"Which border taxes? Origin and destination regimes with fiscal competition in output and emission taxes,"
Journal of Public Economics, Elsevier, vol. 90(10-11), pages 2121-2142, November.
- Helmut Cremer & Firouz Gahvari, 2006. "Which border taxes? Origin and destination regimes with fiscal competition in output and emission taxes," Post-Print hal-02668962, HAL.
- Pascal Belan & Stéphane Gauthier, 2009.
"Commodity Tax Competition with Constrained Taxes,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 11(4), pages 653-665, August.
- Pascal Belan & Stéphane Gauthier, 2009. "Commodity Tax Competition with Constrained Taxes," Post-Print hal-00731318, HAL.
- 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.
- Michael Keen & Sajal Lahiri, 1994. "The comparison between destination and origin principles under imperfect competition," IFS Working Papers W94/08, Institute for Fiscal Studies.
- Keen, Michael & Lahiri, Sajal, 1994. "The Comparison Between Destination and Origin Principles Under Imperfect Competition," Economics Discussion Papers 10023, University of Essex, Department of Economics.
- Pascal Belan & Stéphane Gauthier, 2008. "Commodity Tax Competition and the VAT Base in the European Union," Working Papers 2008-17, Center for Research in Economics and Statistics.
- Andrés Leal & Julio López-Laborda & Fernando Rodrigo, 2010. "Cross-Border Shopping: A Survey," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 16(2), pages 135-148, May.
- Mare, Mauro, 2015. "Why and How should the EU budget be reformed?," MPRA Paper 76112, University Library of Munich, Germany.
- Fabio Antoniou & Panos Hatzipanayotou & Nikos Tsakiris, 2019. "Destination‐based vs. Origin‐based Commodity Taxation in Large Open Economies with Unemployment," Economica, London School of Economics and Political Science, vol. 86(341), pages 67-86, January.
- Egger, Peter & Pfaffermayr, Michael & Winner, Hannes, 2005. "Commodity taxation in a 'linear' world: a spatial panel data approach," Regional Science and Urban Economics, Elsevier, vol. 35(5), pages 527-541, September.
- David R. Agrawal & Jan K. Brueckner, 2022. "Taxes and Telework: The Impacts of State Income Taxes in a Work-from-Home Economy," CESifo Working Paper Series 9975, CESifo.
- Miguel-Angel Lopez-Garcia, 1996. "The origin principle and the welfare gains from indirect tax harmonization," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 3(1), pages 83-93, January.
- Richard M. Bird, 2013. "Below the Salt: Decentralizing Value-Added Taxes," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1302, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Lahiri, Sajal & Raimondos-Moller, Pascalis, 1998.
"Public good provision and the welfare effects of indirect tax harmonisation,"
Journal of Public Economics, Elsevier, vol. 67(2), pages 253-267, February.
- Sajal Lahiri & Pascalis Raimondos, "undated". "Public Good Provision and the Welfare Effects of Indirect Tax Harmonisation," EPRU Working Paper Series 95-13, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Ohsawa, Yoshiaki, 1999. "Cross-border shopping and commodity tax competition among governments," Regional Science and Urban Economics, Elsevier, vol. 29(1), pages 33-51, January.