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On the European Union VAT proposals : the superiority of origin over destination taxation
Lockwood, Ben - In: Fiscal studies : the journal of the Institute for … 16 (1995) 1, pp. 1-17
Persistent link: https://www.econbiz.de/10001177060
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The equivalence between destination and restricted origin tax regimes
Lockwood, Ben; De Meza, David E.; Myles, Gareth D. - 1993
Persistent link: https://www.econbiz.de/10000887426
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When are origin and destination regimes equivalent?
Lockwood, Ben - In: International tax and public finance 1 (1994) 1, pp. 5-24
Persistent link: https://www.econbiz.de/10001166481
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The equivalence between destination and non-reciprocal restricted origin tax regimes
Lockwood, Ben - In: The Scandinavian journal of economics 96 (1994) 3, pp. 311-328
Persistent link: https://www.econbiz.de/10001169308
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The origin principle, tax harmonization and public goods
Kotsogiannēs, Chrēstos; López-García, Miguel-Ángel; … - In: Economics letters 87 (2005) 2, pp. 211-219
Persistent link: https://www.econbiz.de/10002837372
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Country characteristics and preferences over tax principles
Hashimzade, Nigar; Khodavaisi, Hassan; Myles, Gareth D. - In: International tax and public finance 18 (2011) 2, pp. 214-232
Persistent link: https://www.econbiz.de/10009247440
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Tax principles, product differentiation and the nature of competition
Hashimzade, Nigar; Khodavaisi, Hassan; Myles, Gareth D. - In: International tax and public finance 12 (2005) 6, pp. 695-712
Persistent link: https://www.econbiz.de/10003199056