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Does Indirect Tax Harmonization Deliver Pareto Improvements in the Presence of Global Public Goods?
Karakosta, Ourania - 2009
This paper identifies conditions under which, starting from any tax distorting equilibrium, destination- and origin-based indirect tax-harmonizing reforms are potentially Pareto improving in the presence of global public goods. The first condition (unrequited transfers between governments)...
Persistent link: https://www.econbiz.de/10013158653
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Does indirect tax harmonization deliver pareto improvements in the presence of global public goods?
Karakosta, Ourania; Kotsogiannēs, Chrēstos; … - 2009
This paper identifies conditions under which, starting from any tax distorting equilibrium, destination- and origin-based indirect tax-harmonizing reforms are potentially Pareto improving in the presence of global public goods. The first condition (unrequited transfers between governments)...
Persistent link: https://www.econbiz.de/10003850162
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Indirect tax harmonization and global public goods
Karakosta, Ourania; Kotsogiannēs, Chrēstos; … - In: International tax and public finance 21 (2014) 1, pp. 29-49
Persistent link: https://www.econbiz.de/10010343494
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Imperfect competition, indirect tax harmonization and public goods
Kotsogiannēs, Chrēstos; López-García, Miguel-Ángel - In: International tax and public finance 14 (2007) 2, pp. 135-149
Persistent link: https://www.econbiz.de/10003438295
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Imperfect competition, indirect tax harmonization and public goods
Kotsogiannēs, Chrēstos; López-García, Miguel-Ángel - 2004
Persistent link: https://www.econbiz.de/10002852586
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Pareto-improving indirect tax coordination and tax diversity
Kotsogiannēs, Chrēstos; López-García, Miguel-Ángel - In: Oxford economic papers 73 (2021) 2, pp. 561-577
Persistent link: https://www.econbiz.de/10012594458
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The origin principle and the welfare gains from indirect tax harmonizatin
López-García, Miguel-Ángel - In: International tax and public finance 3 (1996) 1, pp. 83-93
Persistent link: https://www.econbiz.de/10001202076
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On welfare and revenue effects of indirect tax harmonization
López-García, Miguel-Ángel - In: Economics letters 60 (1998) 2, pp. 185-193
Persistent link: https://www.econbiz.de/10001251572