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Tax competition and tax co-ordination under destination and origin principles: a synthesis · Study

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ArticleTax competition and tax co-ordination under destination and origin principles: a synthesis

Ben Lockwood2001

OA

Articlegreen2001

Tax competition and tax co-ordination under destination and origin principles: a synthesis

129 citations·0/0 files stored·Journal of Public Economics

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Local Government Finance and Decentralization Economic and Fiscal Studies Corporate Taxation and Avoidance

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References

1986Pigou, Tiebout, property taxation, and the underprovision of local public goods 1986A theory of interregional tax competition 1991Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size 2006Commodity Tax Competition Between Member States of a Federation: Equilibrium and Efficiency 1986Commodity tax competition between member states of a federation: equilibrium and efficiency 1988Do Big Countries Win Tariff Wars?1997Capital income and profit taxation with foreign ownership of firms 1996The Future of Value Added Tax in the European Union

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2017Destination-Based Cash Flow Taxation 2011Reassessment of the Tiebout model 2012Do national borders matter? Intranational trade, international trade, and the environment 2004Chapter 55 Fiscal decentralization 2007Tax Competition Reconsidered 2001Inter-Governmental Fiscal Relations: The Facilitator of Fiscal Decentralization

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Year2001

Typearticle

Published2001-08-01

VenueJournal of Public Economics

ISSN-L0047-2727

Languageen

Citations129

Files0 public / 0

ShelfLocal Government Finance and Decentralization

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doi10.1016/s0047-2727(00)00131-6

openalex_workW2157400486

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2007Public good differentiation and the intensity of tax competition

2011BEYOND GAPS AND IMBALANCES: RE‐STRUCTURING THE DEBATE ON INTERGOVERNMENTAL FISCAL RELATIONS