The Resource When are origin and destination regimes equivalent?

When are origin and destination regimes equivalent?

Label
When are origin and destination regimes equivalent?
Title
When are origin and destination regimes equivalent?
Creator
Subject
Summary
This paper is concerned with the effects on real resource allocation, both within and between countries, of a switch from a destination regime of commodity taxation to an origin regime. In the destination regime, consumers pay the price of an imported good gross of the importing country's rate of tax. The authors establish a series of equivalence results that state that under certain conditions a switch from destination to origin regime by all countries has no real effects
Citation source
In: International tax and public finance. - Boston. - Vol. 1 (1994),
http://library.link/vocab/creatorName
  • Lockwood, B
  • Meza, D. de
  • Myles, G.D
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • commodity tax
  • place of supply (VAT)
Label
When are origin and destination regimes equivalent?
Instantiates
Publication
Label
When are origin and destination regimes equivalent?
Publication

Library Locations

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