Welfare, Revenue and Indirect Tax Harmonization under the Origin Principle Miguel Ángel López García
By: López García, Miguel Angel
.
Material type: 
ArticlePublisher: 2004Subject(s): IMPUESTOS INDIRECTOS | ARMONIZACION FISCAL | SERVICIOS SOCIALESOnline resources: Click here to access online
In:
Hacienda pública española n. 168 (1/2004), p. 9-25Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | HPE/2004/168-1 (Browse shelf) | Available | HPE/2004/168-1 |
Browsing IEF Shelves Close shelf browser
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.
There are no comments for this item.