Destination- versus origin-based commodity taxation and the location of industry
Year of publication: |
2004
|
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Authors: | Behrens, Kristian ; Hamilton, Jonathan H. ; Ottaviano, Gianmarco I. P. ; Thisse, Jacques-François |
Publisher: |
London : Centre for Economic Policy Research |
Subject: | Besteuerungsprinzip | Taxation principle | Ursprungsregeln | Rules of origin | Steuerharmonisierung | Tax harmonization | Steuerinzidenz | Tax incidence | Bestimmungslandprinzip | Destination principle |
Extent: | 30 S |
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Series: | Discussion paper / Centre for Economic Policy Research. - London, ISSN 0265-8003, ZDB-ID 1442064-8. - Vol. 4671 |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature |
Language: | English |
Source: | ECONIS - Online Catalogue of the ZBW |
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