On the Superiority of the Destination Over the Origin Principle of Taxation for Intra-Union Trade

The Welfare Economics of Tax Co‐ordination in the European Community: A Survey

“…More precisely, since the destination basis would be retained between the Community and the rest of the world, movement would be on a 'restricted origin' basis. For brevity, the discussion that follows abstracts from the complications that arise under such a mixed system: for a flavour of these, see Georgakopoulos and Hitiris (1992).…”

Rebalancing and the Chinese VAT: Some Numerical Simulation Results

“…He argues that the origin basis is as efficient as the other two; but the origin basis has lower administrative costs and it can be applied in different countries at a different rate which provides freedom for countries within the union wanting to pursue independent fiscal policies requiring a different fraction of the GDP as tax revenue. Georgakopoulos and Hitiris (1992) argue that in a second-best world, the restricted origin basis can be superior to the destination basis and differs from the analysis in Dosser (1967), Shibata (1967) and Shoup (1969), Lockwood et al (1995). The origin basis can also eliminate problems associated with the potential for cross-border shopping.…”

Cooperative and Non-Cooperative Equilibrium Consumption Taxes in the Presence of Cross-Border Pollution

“…3 On the other hand, with consumption expenditures 1 Another direction of a theoretical as well as policy debate is whether taxation of …nal commodities should follow the so-called "destination" or "origin" principle e.g. see among others Georgakopoulos and Hitiris (1992), Bovenberg (1994), Keen and Lahiri 1998, Karakosta et al (forthcoming). This debate over the two taxation principles has become even more prevalent in the recent decades with the expansion of regional economic integration.…”