López García, Miguel Angel
Welfare, Revenue and Indirect Tax Harmonization under the Origin Principle / Miguel Ángel López García .-- , 2004
Bibliografía.
This paper discusses whether some propositions concerning the effects of indirect tax harmonization that have been deriven when taxes are levied on a destination basis and revenue is returned to the individuals as a lump-sum transfer can, when accurately reformulated, be extended to a framework where commodities are taxed according to the origin principle and the governments use their revenue to finance the purchase of goods and services. Using a two-country model, it is argued that a non-uniform proportional convergence of domestic taxes towards a properly designed "averange" tax structure can be characterized as potentially Pareto-improving. However, these reforms will not, in general, lead to astrict Pareto-improvement where every country is better off without any need for international transfers.
IMPUESTOS INDIRECTOS
ARMONIZACION FISCAL
SERVICIOS SOCIALES
Hacienda pública españolan. 168 (1/2004), p. 9-25
Welfare, Revenue and Indirect Tax Harmonization under the Origin Principle / Miguel Ángel López García .-- , 2004
Bibliografía.
This paper discusses whether some propositions concerning the effects of indirect tax harmonization that have been deriven when taxes are levied on a destination basis and revenue is returned to the individuals as a lump-sum transfer can, when accurately reformulated, be extended to a framework where commodities are taxed according to the origin principle and the governments use their revenue to finance the purchase of goods and services. Using a two-country model, it is argued that a non-uniform proportional convergence of domestic taxes towards a properly designed "averange" tax structure can be characterized as potentially Pareto-improving. However, these reforms will not, in general, lead to astrict Pareto-improvement where every country is better off without any need for international transfers.
IMPUESTOS INDIRECTOS
ARMONIZACION FISCAL
SERVICIOS SOCIALES
Hacienda pública españolan. 168 (1/2004), p. 9-25