Pareto-improving indirect tax coordination and tax diversity

Christos Kotsogiannis; Miguel Angel Lopez-Garcia

doi:10.1093/oep/gpz073

Pareto-improving indirect tax coordination and tax diversity

Christos Kotsogiannis, Miguel Angel Lopez-Garcia^*

^*Autor correspondiente de este trabajo

Departamento de Economía Aplicada

Producción científica: Contribución a una revista › Artículo › Investigación › revisión exhaustiva

3 Citas (Scopus)

2 Descargas (Pure)

Resumen

Coordination in tax matters, in the EU and elsewhere, has been largely driven by the movement of taxes towards some common level and, therefore, towards tax uniformity. Making use of a perfectly competitive general equilibrium framework of international trade in which governments provide global public goods, it is shown that, starting from a Nash equilibrium, there exist strict Pareto-improving multilateral tax reforms that are consistent with tax diversity.

Idioma original	Inglés
Páginas (desde-hasta)	561-577
Número de páginas	17
Publicación	Oxford Economic Papers
Volumen	73
N.º	2
DOI	https://doi.org/10.1093/oep/gpz073
Estado	Publicada - 1 abr 2021

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10.1093/oep/gpz073Licencia: C In Copyright

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LAS POLITICAS PUBLICAS ANTE LOS CAMBIOS SOCIALES: IMPOSICION, GASTO SOCIAL E INNOVACION
Lopez Garcia, M. A. (Principal Investigator), Busom Piquer, I. (Investigador/a), Ruiz del Portal, F. X. (Investigador/a), Souto Nieves, G. (Investigador/a), Vallés Giménez, J. (Investigador/a) & Zárate Marco, A. I. (Investigador/a)
Ministerio de Economía y Competitividad (MINECO)
1/01/19 → 31/12/21
Proyecto: Proyectos y Ayudas de Investigación

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Pareto-improving indirect tax coordination and tax diversity

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LAS POLITICAS PUBLICAS ANTE LOS CAMBIOS SOCIALES: IMPOSICION, GASTO SOCIAL E INNOVACION

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