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Volumn 43, Issue 3-4, 1997, Pages 387-408

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

Author keywords

Commodity tax reform; Tax harmonisation

Indexed keywords


EID: 0010113277     PISSN: 00221996     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0022-1996(96)01478-X     Document Type: Article
Times cited : (17)

References (20)
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    • Abe, K.1
  • 3
    • 70350121590 scopus 로고
    • The theory of excess burden and optimal taxation
    • Auerbach and Feldstein, eds., (North-Holland)
    • Auerbach, A.J., 1985, The theory of excess burden and optimal taxation, in: Auerbach and Feldstein, eds., Handbook of Public Economics (North-Holland).
    • (1985) Handbook of Public Economics
    • Auerbach, A.J.1
  • 7
    • 38249027287 scopus 로고
    • Efficient tariff financing of public goods
    • Fehan, J.P., 1988. Efficient tariff financing of public goods. Journal of International Economics. 24, 155-164.
    • (1988) Journal of International Economics. , vol.24 , pp. 155-164
    • Fehan, J.P.1
  • 9
    • 0000123672 scopus 로고
    • Jeux sans frontiers: Tax competition and tax coordination when countries differ in size
    • Kanbur, R., Keen, M., 1993. Jeux sans frontiers: tax competition and tax coordination when countries differ in size. American Economic Review. 83, 877-892.
    • (1993) American Economic Review , vol.83 , pp. 877-892
    • Kanbur, R.1    Keen, M.2
  • 10
    • 38249033402 scopus 로고
    • Welfare effects of commodity tax harmonisation
    • Keen, M., 1987. Welfare effects of commodity tax harmonisation. Journal of Public Economics. 33, 107-114.
    • (1987) Journal of Public Economics , vol.33 , pp. 107-114
    • Keen, M.1
  • 11
    • 38249021442 scopus 로고
    • Pareto improving indirect tax harmonisation
    • Keen, M., 1989. Pareto improving indirect tax harmonisation. European Economic Review. 33, 1-12.
    • (1989) European Economic Review , vol.33 , pp. 1-12
    • Keen, M.1
  • 12
    • 84979407756 scopus 로고
    • The welfare economics of tax co-ordination in the European Community: A survey
    • Keen, M., 1993. The welfare economics of tax co-ordination in the European Community: a survey. Fiscal Studies. 14, 15-36.
    • (1993) Fiscal Studies. , vol.14 , pp. 15-36
    • Keen, M.1
  • 19
    • 0004432811 scopus 로고
    • 'Subsidiarity' and the coordination of indirect taxes in the European Community
    • Smith, S., 1992. 'Subsidiarity' and the coordination of indirect taxes in the European Community. Oxford Review of Economic Policy. 9, 67-94.
    • (1992) Oxford Review of Economic Policy , vol.9 , pp. 67-94
    • Smith, S.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.