Antoniou, Fabio; Hatzipanayotou, Panos; Tsakiris, Nikos - 2015
commodities and a public consumption good. Destination or origin-based taxes are levied on the consumption of the tradable goods … origin-based taxation. Both taxation principles lead to ambiguous employment externalities. Nash equilibrium destination …-based taxes are inefficiently low when the exporting sector in each country is non-labor intensive. The Nash equilibrium origin-based …