search query: @indexterm TAX HARMONIZATION / total: 57
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| Author: | Lahiri, S. Raimondos-Moller, P. |
| Title: | Public good provision and the welfare effects of indirect tax harmonisation |
| Journal: | Journal of Public Economics
1998 : FEB, VOL. 67:2, p. 253-268 |
| Index terms: | ECONOMICS PUBLIC GOODS TAX HARMONIZATION |
| Language: | eng |
| Abstract: | The paper considers the welfare effect of the harmonisation of indirect taxes in two open economies. The revenue from taxation is used for the production of non-tradeable public good. The welfare levels are affected via two channels: (1) changes in the levels of public good provision, and (2) changes in deadweight loss associated with the taxes. The authors develop a number of rules of harmonisation and derive conditions under which they lead to potential Pareto improvement. |
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