The origin principle, tax harmonization and public goods

Christos Kotsogiannis, Miguel Angel Lopez-Garcia, Gareth D. Myles

Research output: Contribution to journalArticleResearchpeer-review

7 Citations (Scopus)


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.
Original languageEnglish
Pages (from-to)211-219
JournalEconomics Letters
Publication statusPublished - 1 May 2005


  • Indirect tax harmonization
  • Origin principle
  • Public goods
  • Reform of commodity taxes


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