Concepedia

Origin-based Tax Sharing

Origin-Based Tax Sharing is a tax allocation mechanism in fiscal federalism where tax revenues are assigned to the jurisdiction in which the economic activity originates, distinguishing it from destination-based approaches by attributing taxing rights based on the location of production or income generation.

10

Publications

279

Citations

15

Authors

11

Institutions

Publications per year

2017–2026

0

Parents

Publications

10

Commodity tax competition under destination and origin principles

Ben Lockwood · Journal of Public Economics · 1993 · 103 citations

, , +13

Destination- and origin-based taxation under international capital mobility

A.L. Bovenberg · International Tax and Public Finance · 1994 · 32 citations

, , +14

The origin principle and the welfare gains from indirect tax harmonization

Miguel-Ángel López-García · International Tax and Public Finance · 1996 · 30 citations

, , +14

Commodity tax competition and industry location under the destination and the origin principle

Kristian Behrens, Jonathan Hamilton, Gianmarco I.P. Ottaviano et al. · Regional Science and Urban Economics · 2009 · 25 citations

, , +16

Source of income in Globalizing Economies: Overview of the Issues and a Plea for an Origin-Based Approach

Eric Kemmeren · Data Archiving and Networked Services (DANS) · 2006 · 19 citations

, , +17

1–5 of 10

Authors

15

  1. ML
    Miguel-Ángel López-García

    Universitat Autònoma de Barcelona, Spain

    2 publications · 45 citations

    2

    h-index

  2. HT
    Henry Tulkens

    UCLouvain, Belgium

    1 publications · 17 citations

    1

    h-index

  3. KB
    Kristian Behrens

    Université du Québec à Montréal, Canada

    1 publications · 25 citations

    1

    h-index

  4. JH
    Jonathan Hamilton

    University of Florida, United States

    1 publications · 25 citations

    1

    h-index

  5. CK
    Christos Kotsogiannis

    University of Exeter, United Kingdom

    1 publications · 15 citations

    1

    h-index

1–5 of 15

Institutions

11

  1. UCLouvain

    Louvain-la-Neuve, Belgium

    2 h-index

    2 publications

    37 citations

  2. Centre for Economic Policy Research

    London, United Kingdom

    2 h-index

    3 publications

    153 citations

  3. Universitat Autònoma de Barcelona

    Cerdanyola del Vallès, Spain

    2 h-index

    2 publications

    45 citations

  4. Institute for Fiscal Studies

    London, United Kingdom

    2 h-index

    2 publications

    34 citations

  5. University of Exeter

    Exeter, United Kingdom

    2 h-index

    3 publications

    133 citations

  6. Bocconi University

    Milan, Italy

    1 h-index

    1 publications

    25 citations

  7. University of Konstanz

    Konstanz, Germany

    1 h-index

    1 publications

    10 citations

  8. University of Florida

    Gainesville, United States

    1 h-index

    1 publications

    25 citations

1–8 of 11

Venues

  1. Economics Letters

    2 publications · 27 citations

    2

    h-index

  2. International Tax and Public Finance

    2 publications · 62 citations

    2

    h-index

  3. Data Archiving and Networked Services (DANS)

    Repository · 1 publications · 19 citations

    1

    h-index

  4. eSpace (Curtin University)

    Repository · 1 publications · 16 citations

    1

    h-index

  5. European Journal of Political Economy

    1 publications · 10 citations

    1

    h-index

1–5