This paper proposes a general framework for analysing commodity tax competi
tion under destination and origin principles, based on three possible tax s
pillovers, the consumer price spillover, the producer price/terms of trade
spillover, and rent spillovers. A model is presented which can be extended
to accommodate all three spillovers. Using this model, many of the results
in the existing Literature can be derived, compared, and extended. (C) 2001
Elsevier Science BN. All rights reserved.