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| Author: | Turunen-Red, A. H. Woodland, A. D. |
| Title: | Multilaterial reform of domestic taxes |
| Journal: | Oxford Economic Papers
1990 : JAN, VOL. 42:1, p. 160-186 |
| Index terms: | TAXATION SOCIAL WELFARE WELFARE ECONOMICS EQUILIBRIUM ANALYSIS INTERNATIONAL TRADE |
| Language: | eng |
| Abstract: | Obtaining welfare gains through multilaterial reforms of domestic tax structures is of interest from both policy and theoretical viewpoint. The possibility of such welfare gains is analysed in the context of a general equilibrium model of world trade among nations that inherit a system of domestic commodity taxes and tariffs on their trade. The necessary and sufficient conditions are interpreted under which a multilateral tax reform, accompanied by a set of international and international transfers of income, could raise the welfare of all nations. The general existence theorem is expressed in terms of conditions relating to the nature of the tax distortions. |
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