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Can international commodity tax harmonisation be Pareto-improving when governments supply public goods?

  • Lockwood, Ben

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File URL: http://www.sciencedirect.com/science/article/B6V6D-3XK7TN6-7/2/737e8b34a25506ab58bac34817b5bef3
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Article provided by Elsevier in its journal Journal of International Economics.

Volume (Year): 43 (1997)
Issue (Month): 3-4 (November)
Pages: 387-408

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Handle: RePEc:eee:inecon:v:43:y:1997:i:3-4:p:387-408
Contact details of provider: Web page: http://www.elsevier.com/locate/inca/505552

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  1. Ravi Kanbur & Michael Keen, 1991. "Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size," Working Papers 819, Queen's University, Department of Economics.
  2. Keen, Michael, 1987. "Welfare effects of commodity tax harmonisation," Journal of Public Economics, Elsevier, vol. 33(1), pages 107-114, June.
  3. Feehan, James P., 1988. "Efficient tariff financing of public goods," Journal of International Economics, Elsevier, vol. 25(1-2), pages 155-164, August.
  4. 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.
  5. Robin Boadway & Shlomo Maital & Martin Prachowny, 1973. "Optimal Tariffs, Optimal Taxes and Public Goods," Working Papers 120, Queen's University, Department of Economics.
  6. Auerbach, Alan J., 1985. "The theory of excess burden and optimal taxation," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 1, chapter 2, pages 61-127 Elsevier.
  7. Diewert, W E & Turunen-Red, A H & Woodland, A D, 1989. "Productivity- and Pareto-Improving Changes in Taxes and Tariffs," Review of Economic Studies, Wiley Blackwell, vol. 56(2), pages 199-215, April.
  8. Keen, Michael, 1989. "Pareto-improving indirect tax harmonisation," European Economic Review, Elsevier, vol. 33(1), pages 1-12, January.
  9. Michael Keen, 1993. "The welfare economics of tax co-ordination in the European Community : a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 14(2), pages 15-36, February.
  10. Smith, Stephen, 1993. "'Subsidiarity' and the Co-ordination of Indirect Taxes in the European Community," Oxford Review of Economic Policy, Oxford University Press, vol. 9(1), pages 67-94, Spring.
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