Hashimzade, Nigar; Khodavaisi, Hassan; Myles, Gareth - In: International Tax and Public Finance 12 (2005) 6, pp. 695-712
We analyze the choice between the origin and destination principles of taxation when there is product differentiation and Bertrand competition. If taxes are redistributed to consumers and demand is linear the origin principle dominates the destination principle whatever the degree of product...
