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Fiscal Harmonization in the Presence of Public Inputs

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Fiscal harmonization for the European Union member states is a goal that encounters major difficulties for its implementation. Each country faces a particular trade-off between fiscal revenues generated by taxation and the productive efficiency loss induced by their respective tax code. Countries for which a particular harmonized tax code requires more taxation, will have to face an increased efficiency loss, for those required to decrease their taxes, will have to face a loss in fiscal revenue.

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File URL: http://www.centrodeestudiosandaluces.info/PDFS/E200708.pdf
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Paper provided by Centro de Estudios Andaluces in its series Economic Working Papers at Centro de Estudios Andaluces with number E2007/08.

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Length: 40 pages
Date of creation: 2007
Date of revision:
Handle: RePEc:cea:doctra:e2007_08

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Keywords: Fiscal harmonization; applied general equilibrium; Armonización fiscal; equilibrio general aplicado.;

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Cited by:
  1. José Luis Torres-Chacón, 2009. "Capital público y crecimiento económico en España 1980-2004," Hacienda Pública Española, IEF, vol. 188(1), pages 31-53, March.
  2. Talpos, Ioan & Dima, Bogdan & Mutascu, Mihai & Enache, Cosmin, 2009. "Empirical Evidencies for the Budget Deficits Co-Integration in the Old European Union Members: Are there any Interlinkages in Fiscal Policies?," MPRA Paper 12647, University Library of Munich, Germany.

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