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Public good provision and the welfare effects of indirect tax harmonisation

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  • Lahiri, Sajal
  • Raimondos-Moller, Pascalis

Abstract

The paper considers the welfare effect of the harmonisation of indirect taxes which finances the production of a non-tradeable public good. Such harmonisation affects the prices of the private goods not only directly but also via changes in public good provision in each country. The welfare levels are affected via three channels: (i) changes in the prices of the private goods, (ii) changes in the levels of public good provision, and (iii) changes in deadweight loss associated with the taxes. We develop a number or rules of harmonisation and derive conditions under which they lead to potential and strict Pareto improvement.

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Bibliographic Info

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

Volume (Year): 67 (1998)
Issue (Month): 2 (February)
Pages: 253-267

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Handle: RePEc:eee:pubeco:v:67:y:1998:i:2:p:253-267

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Web page: http://www.elsevier.com/locate/inca/505578

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  1. 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.
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  9. Lockwood, Ben, 1997. "Can international commodity tax harmonisation be Pareto-improving when governments supply public goods?," Journal of International Economics, Elsevier, vol. 43(3-4), pages 387-408, November.
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  12. R. C. Cornes & A. G. Schweinberger, 1996. "Free Riding and the Inefficiency of the Private Production of Pure Public Goods," Canadian Journal of Economics, Canadian Economics Association, vol. 29(1), pages 70-91, February.
  13. Sinn, Hans-Werner, 1990. "Tax harmonization and tax competition in Europe," Munich Reprints in Economics 19846, University of Munich, Department of Economics.
  14. Turunen-Red, Arja H & Woodland, Alan D, 1990. "Multilateral Reform of Domestic Taxes," Oxford Economic Papers, Oxford University Press, vol. 42(1), pages 160-86, January.
  15. Schweinberger, Albert G, 1995. "The Voluntary (Private) Production of Public Goods, the Gains from Trade, and Comparative Advantage," Review of International Economics, Wiley Blackwell, vol. 3(2), pages 127-40, June.
  16. Hatzipanayotou, Panos & Michael, Michael S., 1995. "Foreign aid and public goods," Journal of Development Economics, Elsevier, vol. 47(2), pages 455-467, August.
  17. 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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