Harmonisation of commodity taxes: The restricted origin principle — comment

This note shows that, within a model where tariffs have distorted the pre-tax situation, as in the one used by Berglas (1981), application of the restricted origin principle causes resource misallocation even when trade deflection takes place. This conclusion is different from the one derived from m...

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Veröffentlicht in:	Journal of public economics 1989-06, Vol.39 (1), p.137-139
1. Verfasser:	Georgakopoulos, Theodore A.
Format:	Artikel
Sprache:	eng
Schlagworte:	Commodity Effects Factors Studies Tariffs Taxation economics Taxes
Online-Zugang:	Volltext
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