TY - JOUR
T1 - The origin principle, tax harmonization and public goods
AU - Kotsogiannis, Christos
AU - Lopez-Garcia, Miguel Angel
AU - Myles, Gareth D.
PY - 2005/5/1
Y1 - 2005/5/1
N2 - This paper takes up two tasks. Firstly, it shows that the conclusion drawn in Lucas (2001) [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. © 2005 Elsevier B.V. All rights reserved.
AB - This paper takes up two tasks. Firstly, it shows that the conclusion drawn in Lucas (2001) [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. © 2005 Elsevier B.V. All rights reserved.
KW - Indirect tax harmonization
KW - Origin principle
KW - Public goods
KW - Reform of commodity taxes
U2 - https://doi.org/10.1016/j.econlet.2004.10.014
DO - https://doi.org/10.1016/j.econlet.2004.10.014
M3 - Article
SN - 0165-1765
VL - 87
SP - 211
EP - 219
JO - Economics Letters
JF - Economics Letters
ER -