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Tax harmonisation and the origin principle

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  • LUCAS, Vander

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Suggested Citation

  • LUCAS, Vander, 2001. "Tax harmonisation and the origin principle," LIDAM Reprints CORE 1503, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    • Handle: RePEc:cor:louvrp:1503
    DOI: 10.1016/S0165-1765(00)00408-0
    Note: In : Economics Letters, 71, 111-115, 2001
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    Cited by:

    1. Artem Krasnov & Aizada Okanova & Yana Yeraliyeva & Maral Kozhakhmetova & Alma Karshalova & Madina Aitkazina, 2020. "Development of the financial policy of the Eurasian economic union countries: tax harmonization," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(1), pages 138-149, September.
    2. Lenka Janíčková, 2012. "Tax Harmonization - the Possible Way out of the Crisis? [Daňová harmonizace - možná cesta z krize?]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2012(1), pages 64-81.
    3. Fitore Morina & Bedri Peci, 2017. "The Concept of the Common Market: Advantages and Disadvantages in the Spectre of Harmonization the Tax System and the Benefits for Kosovo," EuroEconomica, Danubius University of Galati, issue 2(36), pages 55-61, November.
    4. Chi-Chur Chao & Eden S. H. Yu, 2015. "Environmental Impacts of Tariff and Tax Reforms Under Origin and Destination Principles," Pacific Economic Review, Wiley Blackwell, vol. 20(2), pages 310-322, May.
    5. Christos Kotsogiannis & Miguel‐Angel Lopez‐Garcia, 2021. "On commodity tax harmonization and public goods provision," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 23(6), pages 1220-1227, December.
    6. Kotsogiannis, Christos & Lopez-Garcia, Miguel-Angel & Myles, Gareth D., 2005. "The origin principle, tax harmonization and public goods," Economics Letters, Elsevier, vol. 87(2), pages 211-219, May.
    7. Miguel Angel López-García, 2004. "Welfare, Revenue and Indirect Tax Harmonization under the Origin Principle," Hacienda Pública Española / Review of Public Economics, IEF, vol. 168(1), pages 9-25, marzo.

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