| 000 | 01613nab#a2200253#c#4500 | ||
|---|---|---|---|
| 999 |
_c61795 _d61795 |
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| 003 | IEF | ||
| 005 | 20210521101537.0 | ||
| 008 | 050120s2004 ESP|| #####0 b|ENG|u | ||
| 040 |
_aIEF _cES-MaIEF |
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| 041 | _aENG | ||
| 100 | 1 |
_aLópez García, Miguel Angel _926431 |
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| 245 |
_aWelfare, Revenue and Indirect Tax Harmonization under the Origin Principle _c Miguel Ángel López García |
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| 260 | _c2004 | ||
| 500 | _aBibliografía. | ||
| 520 | _aThis 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. | ||
| 650 | 4 |
_aIMPUESTOS INDIRECTOS _946528 |
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| 650 | 4 |
_aARMONIZACION FISCAL _931085 |
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| 650 | 4 |
_aSERVICIOS SOCIALES _948392 |
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| 773 | 0 |
_tHacienda pública española _w34570 _gn. 168 (1/2004), p. 9-25 |
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| 856 | _uhttps://www.ief.es/docs/destacados/publicaciones/revistas/hpe/168_Art1.pdf | ||
| 942 | _2udc | ||
| 942 | _2udc | ||