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

页码：211 / 219

页数：9

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