The origin principle, tax harmonization and public goods

Economics Letters

Volumn 87, Issue 2, 2005, Pages 211-219

  Kotsogiannis, Christos ^a   Lopez Garcia, Miguel Angel ^b   Myles, Gareth D ^c  

^a UNIVERSITY OF EXETER BUSINESS SCHOOL   (United Kingdom)

^b UNIVERSITAT AUTÒNOMA DE BARCELONA   (Spain)

^c UNIVERSITY OF EXETER   (United Kingdom)

Author keywords

Indirect tax harmonization; Origin principle; Public goods; Reform of commodity taxes

Indexed keywords

EID: 18144408707     PISSN: 01651765     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.econlet.2004.10.014     Document Type: Article

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