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Pareto-improving indirect tax coordination and tax diversity
[Tariff reform in a small open economy with public production]

Author

Listed:
  • Christos KotsogiannisBy
  • Miguel-Angel Lopez-Garcia

Abstract

Coordination in tax matters, in the EU and elsewhere, has been largely driven by the movement of taxes towards some common level and, therefore, towards tax uniformity. Making use of a perfectly competitive general equilibrium framework of international trade in which governments provide global public goods, it is shown that, starting from a Nash equilibrium, there exist strict Pareto-improving multilateral tax reforms that are consistent with tax diversity.

Suggested Citation

  • Christos KotsogiannisBy & Miguel-Angel Lopez-Garcia, 2021. "Pareto-improving indirect tax coordination and tax diversity [Tariff reform in a small open economy with public production]," Oxford Economic Papers, Oxford University Press, vol. 73(2), pages 561-577.
    • Handle: RePEc:oup:oxecpp:v:73:y:2021:i:2:p:561-577.
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    File URL: http://hdl.handle.net/10.1093/oep/gpz073
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    More about this item

    JEL classification:

    • F15 - International Economics - - Trade - - - Economic Integration
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H41 - Public Economics - - Publicly Provided Goods - - - Public Goods
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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