Tax harmonisation and the origin principle

Economics Letters

Volumn 71, Issue 1, 2001, Pages 111-115

  Lucas, Vander ^a,b  

^a UNIVERSITÉ CATHOLIQUE DE LOUVAIN   (Belgium)

^b UNIVERSIDADE CATÓLICA DE BRASÍLIA   (Brazil)

Author keywords

Actual and potential Pareto improvement; F15; H21; H41; Origin principle; Public good provision

Indexed keywords

EID: 0035582041     PISSN: 01651765     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0165-1765(00)00408-0     Document Type: Article

References (8)

1. Delipalla S. Commodity tax harmonisation and public goods. Journal of Public Economics. 63:1997;447-466.
2. Keen M. Welfare effects of commodity taxes harmonisation. Journal of Public Economics. 33:1987;107-114.
3. Keen M. Pareto-improving indirect tax harmonisation. European Economic Review. 33:1989;1-12.
4. Lahiri S., Raimondos P. Public good provision and the welfare effects of indirect tax harmonisation. Journal of Public Economics. 67:1998;253-267.
5. Lockwood B. Can international commodity tax harmonisation be Pareto-improving when governments supply public goods? Journal of International Economics. 43:1997;387-408.
6. Lockwood B., de Meza D., Myles G. When are origin and destination regimes equivalent? International Tax and Public Finance. 1:1994;5-24.
7. Lopez-Garcia M. The origin principle and the welfare gains from indirect tax harmonization. International Tax and Public Finance. 3:1996;83-93.
8. Lopez-Garcia M. On welfare and revenue effects of indirect tax harmonization. Economics Letters. 60:1998;185-193.