The origin principle, tax harmonization and public goods

被引：9
|
作者：
Kotsogiannis, C
Lopez-Garcia, MA
Myles, GD
机构：
[1] Univ Exeter, Sch Business & Econ, Inst Fiscal Studies, Dept Econ, Exeter EX4 4PU, Devon, England
[2] Univ Autonoma Barcelona, Dept Econ Aplicada, E-08193 Barcelona, Spain
来源：
ECONOMICS LETTERS | 2005年 / 87卷 / 02期
关键词：
origin principle; indirect tax harmonization; reform of commodity taxes; public goods;
D O I：
10.1016/j.econlet.2004.10.014
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This paper takes up two tasks. Firstly, it shows that the conclusion drawn in Lucas (200 1) [Lucas, V., 2001, Tax harmonisation and the origin principle, Economic Letters, 71, 111-115.] regarding potential Pareto improvement in small open economies needs to be amended. Secondly, in large open economies, it verifies that some reasonable conjectures, concerning the welfare effects of a particular tax-harmonizing reform, hold under the origin-based tax system when public goods are present. (c) 2005 Elsevier B.V. All rights reserved.
引用
收藏
页码：211 / 219
页数：9
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