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Gains from Trade in Tax Revenue and the Efficiency Case for Trade Taxes

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  • Jeremy Edwards

Abstract

The paper analyses the gains from trade in distortionary tax revenue between countries, focussing on the case where lump-sum reveue transfers are restricted. In this case, trade taxes can be used to transfer government revenue between countries, and such taxes will typically be used in Pareto-efficient international equilibria. Global production efficiency conditions are often, though not always, satisfied at Pareto-efficient allocations involving trade taxes, but the implications for international taxation differ from those that have been put forward on the basis of the Diamond-mirrlees production efficiency theorem.

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  • Jeremy Edwards, 2003. "Gains from Trade in Tax Revenue and the Efficiency Case for Trade Taxes," CESifo Working Paper Series 897, CESifo Group Munich.
  • Handle: RePEc:ces:ceswps:_897
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    File URL: http://www.cesifo-group.de/DocDL/cesifo_wp897.pdf
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    1. Michael Keen & David E. Wildasin, 2000. "Pareto Efficiency in International Taxation," CESifo Working Paper Series 371, CESifo Group Munich.
    2. Haufler,Andreas, 2008. "Taxation in a Global Economy," Cambridge Books, Cambridge University Press, number 9780521047593, October.
    3. Diamond, Peter A & Mirrlees, James A, 1971. "Optimal Taxation and Public Production: I--Production Efficiency," American Economic Review, American Economic Association, vol. 61(1), pages 8-27, March.
    4. 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.
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