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

DOI10.2307/3440495zbMath0908.90101OpenAlexW1552305142MaRDI QIDQ4213077

Ben Lockwood, Gareth D. Myles, David de Meza

Publication date: 23 March 1999

Published in: The 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)

Related Items (1)

Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation

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