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Tax competition and tax co-ordination under destination and origin principles: a synthesis

Article Abstract:

Research is presented describing the development of a tax model to analyse tax co-ordination and competition influenced by origin and destination principles.

Author: Lockwood, Ben
Publisher: Elsevier B.V.
Publication Name: The Journal of Public Economics
Subject: Government
ISSN: 0047-2727
Year: 2001
Tax reform

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Tax incidence, majority voting and capital market integration

Article Abstract:

A study examines whether high mobility of capital brings down taxes. Empirical approach is used in the study.

Author: Lockwood, Ben, Makris, Miltiadis
Publisher: Elsevier B.V.
Publication Name: The Journal of Public Economics
Subject: Government
ISSN: 0047-2727
Year: 2006
Public Finance Activities, Forecasts, trends, outlooks, Tax Rates, Analysis, Usage, Evaluation, Economic aspects, Forecasts and trends, Market trend/market analysis, Probabilities, Probability theory, Capital movements

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Imperfect competition, the marginal cost of public funds and public goods supply

Article Abstract:

Commodity tax use may lead to less competition, although supply of public goods may not decrease.

Author: Lockwood, Ben
Publisher: Elsevier B.V.
Publication Name: The Journal of Public Economics
Subject: Government
ISSN: 0047-2727
Year: 2003
Market information - general, Science & research, Taxes, Supply and demand, Tax policy, Public goods, Marginal costs

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Subjects list: Research, Taxation, Commodities, United Kingdom
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