Destination- versus origin-based commodity taxation and the location of industry

Kristian Behrens ...

Year of publication:	2004
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

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