Die Frage, ob die Umsatzsteuersätze der EG-Mitgliedstaten im Zusammenhang mit der Abschaffung der Grenzkontrollen im Europäischen Binnenmarkt harmonisiert werden sollten, wird aus juristischer und aus ökonomischer Sicht untersucht. Es existiert ein grundlegender Konflikt zwischen der...

An optimal taxation approach is employed to discuss the interaction between factor and commodity taxes for a small open economy when both profit-earning firms and domestic consumers are imperfectly mobile internationally. In this framework, we demonstrate two main results: first, a...

This paper investigates the macroeconomic and welfare effects of an anticipated future switch from destination- to origin-based commodity taxation. We set up an intertemporal representative agent model of an open economy and study especially consumption, investment and trade balance responses to...

The Commission of the European Communities has proposed to replace current border tax adjustments at the interaal borders of EC member countries by a set of three distinct measures that comprise an international tax-on-tax deduction of the value-added tax, the harmonization of current...

The paper discusses the main arguments for destination- versus origin-based commodity taxation in the European Community's Internal Market. Destination-based solutions necessarily distort commodity trade in the Community because final con-sumer purchases can only be taxed in the origin country....

An optimal taxation approach is employed to discuss the interaction between factor and commodity taxes for a small open economy when profit-earning firms are mobile internationally. In this framework, a destination-based commodity tax is shown to be superior to an origin-based VAT from an...

Die Arbeit gibt eine Einführung in die Numerische Allgemeine Gleichgewichtsanalyse anhand des Programmpaketes MPS/GE. Hierdurch sollen die Eintrittskosten von potentiellen Nutzern in diese flexible und mächtige Analysetechnik reduziert werden: Zunächst wird die Vorgehensweise bei der...

Most systems of health care financing in EU member states currently include elements of income redistribution. The paper analyzes the effects of shifting income redistribution entirely to the tax system, while confining public health systems to their insurance role. We argue that this reform...

We analyze tax competition between two countries of unequal size trying to attract a foreign-owned monopolist. When regional governments have only a lump-sum profit tax (subsidy) at their disposal, but face exogenous and identical transport costs for imports, then both countries will always...