Fiscal Harmonization in the Presence of Public Inputs
AbstractFiscal 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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Bibliographic InfoPaper provided by Centro de Estudios Andaluces in its series Economic Working Papers at Centro de Estudios Andaluces with number E2007/08.
Length: 40 pages
Date of creation: 2007
Date of revision:
Fiscal harmonization; applied general equilibrium; Armonización fiscal; equilibrio general aplicado.;
Other versions of this item:
- Gonzalo Fernández-de-Córdoba & José L. Torres, 2007. "Fiscal harmonization in the presence of public inputs," Working Papers 07-02, Asociación Española de Economía y Finanzas Internacionales.
- E43 - Macroeconomics and Monetary Economics - - Money and Interest Rates - - - Interest Rates: Determination, Term Structure, and Effects
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
This paper has been announced in the following NEP Reports:
- NEP-ALL-2007-05-04 (All new papers)
- NEP-EEC-2007-05-04 (European Economics)
- NEP-MAC-2007-05-04 (Macroeconomics)
- NEP-PBE-2007-05-04 (Public Economics)
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