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

DOI10.2307/3440495MaRDI QIDQ4213077zbMATH OpenOpenAlexFDO

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

zbMATH Keywords

tax regimes

Mathematics Subject Classification ID

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

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(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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