Commodity Tax Competition And Tax Coordination Under Destination And Origin Principles PDF Download
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Author | : Ben Lockwood |
Publisher | : |
Total Pages | : 76 |
Release | : 2000 |
Genre | : Customs unions |
ISBN | : |
Download Commodity Tax Competition and Tax Coordination Under Destination and Origin Principles Book in PDF, ePub and Kindle
Author | : Ben Lockwood |
Publisher | : |
Total Pages | : 44 |
Release | : 1992 |
Genre | : Customs unions |
ISBN | : |
Download Commodity Tax Competition Under Destination and Origin Principles Book in PDF, ePub and Kindle
Author | : S. M. Ravi Kanbur |
Publisher | : World Bank Publications |
Total Pages | : 43 |
Release | : 1991 |
Genre | : Impuestos |
ISBN | : |
Download Tax Competition and Tax Coordination when Countries Differ in Size Book in PDF, ePub and Kindle
Author | : |
Publisher | : |
Total Pages | : 0 |
Release | : 2007 |
Genre | : |
ISBN | : |
Download Commodity Tax Competition and Industry Location Under the Destination- and the Origin-principle Book in PDF, ePub and Kindle
Author | : Ben Lockwood |
Publisher | : |
Total Pages | : 43 |
Release | : 2000 |
Genre | : |
ISBN | : |
Download Tax Competition and Tax Co-ordination Under Destination and Origin Principles Book in PDF, ePub and Kindle
Author | : Kristian Behrens |
Publisher | : |
Total Pages | : 39 |
Release | : 2007 |
Genre | : |
ISBN | : |
Download Commodity Tax Competition and Industry Location Under the Destination- and the Origin-principle Book in PDF, ePub and Kindle
Author | : Kenji Fujiwara |
Publisher | : |
Total Pages | : 0 |
Release | : 2014 |
Genre | : |
ISBN | : |
Download Tax Principles and Coordination of Trade and Domestic Policies Under Imperfect Competition Book in PDF, ePub and Kindle
We construct an exporting monopoly model to compare destination- and origin-based commodity taxes in a context of a trade and domestic tax reform. We show that an export tax reduction and a change in destination (resp. origin) tax that fix the world price is strictly Pareto-improving (resp. deteriorating), which holds whether markets are integrated or segmented. This result may provide a new rationale for preferring the destination-based consumption tax to the origin-based production tax that has been discussed in the literature of tax harmonisation and tax competition.
Author | : Andreas Haufler |
Publisher | : |
Total Pages | : 39 |
Release | : 2003 |
Genre | : |
ISBN | : |
Download Market Structure and the Taxation of International Trade Book in PDF, ePub and Kindle
Author | : Ben LOCKWOOD |
Publisher | : |
Total Pages | : |
Release | : 1992 |
Genre | : |
ISBN | : |
Download COMMODOTY TAX COMPETITION UNDER DESTINATION AND ORIGIN PRINCIPLES Book in PDF, ePub and Kindle
Author | : David R. Agrawal |
Publisher | : |
Total Pages | : |
Release | : 2018 |
Genre | : |
ISBN | : |
Download Will Destination-based Taxes be Fully Exploited when Available? Book in PDF, ePub and Kindle
We develop a tax competition model that allows for the setting of both an origin-based and a destination-based commodity tax rate in the presence of avoidance and evasion. In the presence of evasion, jurisdictions will give cross-border shoppers tax preferential treatment, thus not fully exploiting the potential of destination-based taxation. Moreover, the divergence between originbased and destination-based taxes is stronger when the incentives for consumers' tax-arbitrage opportunities increase. The United States is one example of many such systems. While sales taxes are due at the point of sale, use taxes are due on goods purchased out-of-state. We document that when able to set both rates, a majority of jurisdictions levy destination-based use taxes at a lower rate than origin-based sales taxes. In response to changes in state-level policies that increase tax avoidance opportunities, the results of the empirical model broadly confirm our theory.