Which Border Taxes ? Output and Emission Taxes under Origin and Destination Regimes

Replaced by

Helmuth Cremer, and Firouz Gahvari, “Which Border Taxes? Origin and Destination Regimes with Fiscal Competition in Output and Emission Taxes”, Journal of Public Economics, vol. 90, n. 10-11, November 2006, pp. 2121–2142.

Reference

Helmuth Cremer, and Firouz Gahvari, Which Border Taxes ? Output and Emission Taxes under Origin and Destination Regimes, 2003.