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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

Does indirect tax harmonization deliver pareto improvements in the presence of global public goods?

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Indirect tax harmonization and global public goods

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