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Can international commodity tax harmonisation be Pareto-improving when governments supply public goods?

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  • Lockwood, Ben

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Bibliographic Info

Article provided by Elsevier in its journal Journal of International Economics.

Volume (Year): 43 (1997)
Issue (Month): 3-4 (November)
Pages: 387-408

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Handle: RePEc:eee:inecon:v:43:y:1997:i:3-4:p:387-408

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Web page: http://www.elsevier.com/locate/inca/505552

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References

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  1. Keen, Michael, 1989. "Pareto-improving indirect tax harmonisation," European Economic Review, Elsevier, vol. 33(1), pages 1-12, January.
  2. Alan J. Auerbach, 1986. "The Theory of Excess Burden and Optimal Taxation," NBER Working Papers 1025, National Bureau of Economic Research, Inc.
  3. Boadway, R. & Maital, S. & Prachowny, M., 1973. "Optimal tariffs, optimal taxes and public goods," Journal of Public Economics, Elsevier, vol. 2(4), pages 391-403.
  4. Abe, Kenzo, 1992. "Tariff Reform in a Small Open Economy with Public Production," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 33(1), pages 209-22, February.
  5. Michael Keen, 1993. "The welfare economics of tax co-ordination in the European Community : a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 14(2), pages 15-36, February.
  6. Diewert, W E & Turunen-Red, A H & Woodland, A D, 1989. "Productivity- and Pareto-Improving Changes in Taxes and Tariffs," Review of Economic Studies, Wiley Blackwell, vol. 56(2), pages 199-215, April.
  7. Smith, Stephen, 1993. "'Subsidiarity' and the Co-ordination of Indirect Taxes in the European Community," Oxford Review of Economic Policy, Oxford University Press, vol. 9(1), pages 67-94, Spring.
  8. Keen, Michael, 1987. "Welfare effects of commodity tax harmonisation," Journal of Public Economics, Elsevier, vol. 33(1), pages 107-114, June.
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Citations

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Cited by:
  1. Jeremy Edwards & Ronnie Schöb, 2002. "Distortionary Domestic Taxation and Pareto-Efficient International Trade," CESifo Working Paper Series 635, CESifo Group Munich.
  2. repec:dgr:umamet:2000036 is not listed on IDEAS
  3. Jin-Hyuk Kim, 2013. "A simple model of copyright levies: implications for harmonization," International Tax and Public Finance, Springer, vol. 20(6), pages 992-1013, December.
  4. Michael Keen, 2002. "Some International Issues in Commodity Taxation," IMF Working Papers 02/124, International Monetary Fund.
  5. LUCAS, Vander, . "Tax harmonisation and the origin principle," CORE Discussion Papers RP -1503, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  6. Lenka Janíčková, 2012. "Tax Harmonization – the Possible Way out of the Crisis?," Český finanční a účetní časopis, University of Economics, Prague, vol. 2012(1), pages 64-81.
  7. Lahiri Sajal & Peri Silva, 2013. "Potential Pareto-improving Move towards Most Favored Nation Tariffs," Development Working Papers 348, Centro Studi Luca d\'Agliano, University of Milano, revised 24 Apr 2013.
  8. Kotsogiannis, Christos & Lopez-Garcia, Miguel-Angel & Myles, Gareth D., 2005. "The origin principle, tax harmonization and public goods," Economics Letters, Elsevier, vol. 87(2), pages 211-219, May.
  9. Lahiri, Sajal & Raimondos-Moller, Pascalis, 1998. "Public good provision and the welfare effects of indirect tax harmonisation," Journal of Public Economics, Elsevier, vol. 67(2), pages 253-267, February.
  10. Haufler, Andreas & Schjelderup, Guttorm, 2004. "Tacit collusion and international commodity taxation," Journal of Public Economics, Elsevier, vol. 88(3-4), pages 577-600, March.
  11. Miguel Angel López-García, 2004. "Welfare, Revenue and Indirect Tax Harmonization under the Origin Principle," Hacienda Pública Española, IEF, vol. 168(1), pages 9-25, marzo.

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