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International Tax Coordination: Indirect Taxation

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Abstract

This paper addresses the question of the need for commodity tax harmonization in the context of regional integration. It analyses the distortions arising in the presence of tax rate differentials both from a theoretical and an empirica1 perspective, and with reference to actual experiences of harmonization attempts. Attention is also paid to the relationships with the countries excluded from the integration process and to administrative issues of tax harmonization. The findings of the paper suggest that, in general, efficiency losses due to tax diversity do not appear large enough to make a strong case for international tax uniformity. This conclusion is supported by the fact that international tax harmonization may involve some costs in terms of efficiency, since it is difficult to determine around which system it should take place and, in any case, the “right” system would not necessarily be the same for all countries. However, there may be a rationale for imposing minimum rates for commodity taxes to avoid international conflicts in the distribution of revenues and incentives for strategic behavior.

Suggested Citation

  • De Bonis , Valeria, 1999. "International Tax Coordination: Indirect Taxation," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, vol. 52(3), pages 327-355.
    • Handle: RePEc:ris:ecoint:0270
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    Cited by:

    1. Georgia Kaplanoglou, 2004. "Household Consumption Patterns, Indirect Tax Structures and Implications for Indirect Tax Harmonisation - A Three Country Perspective," The Economic and Social Review, Economic and Social Studies, vol. 35(1), pages 83-107.

    More about this item

    Keywords

    International tax coordination; taxation and trade; regional integration; fiscal competition;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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