Kotsogiannis, Christos; Lopez-Garcia, Miguel-Angel - In: International Tax and Public Finance 14 (2007) 2, pp. 135-149
This paper shows that the welfare implications of indirect tax harmonization in a two-country imperfectly competitive framework, are, in general, indeterminate in the presence of public goods: Both countries can be made either worse off or better off. This holds under both the destination and...