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Commodity Tax Harmonisation and Public Goods

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  • Sophia Delipalla

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    Abstract

    This paper examines the welfare effects of commodity tax harmonisation incorporating in the analysis the important feature that tax revenue is not returned to the consumer as a lump sum but it is used to finance a local public good. Only under certain conditions, commodity tax harmonisation is potentially welfare improving. Introducing both transfers between consumers and transfers between governments, it is shown, inter alia, that the analysis is sensitive to the kind of transfers assumed, suggesting that arguments that rely on international transfers should be handled with care.

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    Bibliographic Info

    Paper provided by Department of Economics, University of Kent in its series Studies in Economics with number 9603.

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    Date of creation: Jan 1996
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    Publication status: Published in Journal of Public Economics, 1997, 63, pp.447-466
    Handle: RePEc:ukc:ukcedp:9603

    Contact details of provider:
    Postal: Department of Economics, University of Kent at Canterbury, Canterbury, Kent, CT2 7NP
    Phone: +44 (0)1227 764000
    Fax: +44 (0)1227 827850
    Web page: http://www.ukc.ac.uk/economics/

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    Related research

    Keywords: Tax Harmonisation; Public Goods; International Transfers;

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    Cited by:
    1. Lockwood, Ben, 2001. "Tax competition and tax co-ordination under destination and origin principles: a synthesis," Journal of Public Economics, Elsevier, vol. 81(2), pages 279-319, August.

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