The Equivalence between Destination and Non-Reciprocal Restricted Origin Tax Regimes

DOI10.2307/3440495zbMATH Open0908.90101OpenAlexW1552305142MaRDI QIDQ4213077FDOQ4213077

Authors: Ben Lockwood, David de Meza, Gareth D. Myles 

Publication date: 23 March 1999

Published in: Scandinavian Journal of Economics (Search for Journal in Brave)

Full work available at URL: https://doi.org/10.2307/3440495

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zbMATH Keywords

tax regimes

Mathematics Subject Classification ID

Macroeconomic theory (monetary models, models of taxation) (91B64)

Cited In (4)

• Tax harmonisation and the origin principle
• The origin principle, tax harmonization and public goods
• The equivalence of two tax processes
• Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation

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