TY - JOUR
T1 - On welfare and revenue effects of indirect tax harmonization
AU - Lopez-Garcia, Miguel Angel
PY - 1998/8/1
Y1 - 1998/8/1
N2 - This paper discusses whether some of the propositions concerning indirect tax harmonization that have been derived in models where tax revenue is returned to the consumers as a lump-sum transfer can also be extended to the more relevant situations in which governments levy taxes to finance the purchase of goods and services. Using a two-country model, it is argued that a family of indirect tax harmonization policies, expressed as a multilateral movement of domestic taxes towards an appropriately designed "average" tax structure, can be characterized as potentially welfare improving.
AB - This paper discusses whether some of the propositions concerning indirect tax harmonization that have been derived in models where tax revenue is returned to the consumers as a lump-sum transfer can also be extended to the more relevant situations in which governments levy taxes to finance the purchase of goods and services. Using a two-country model, it is argued that a family of indirect tax harmonization policies, expressed as a multilateral movement of domestic taxes towards an appropriately designed "average" tax structure, can be characterized as potentially welfare improving.
KW - Indirect tax harmonization
KW - H87
KW - Commodity tax reform
KW - F15
UR - https://dialnet.unirioja.es/servlet/articulo?codigo=3087307
UR - https://www.scopus.com/pages/publications/0032339933
U2 - 10.1016/S0165-1765(98)00100-1
DO - 10.1016/S0165-1765(98)00100-1
M3 - Article
SN - 0165-1765
VL - 60
SP - 185
EP - 193
JO - Economics Letters
JF - Economics Letters
IS - 2
ER -