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| Tekijä: | Keen, M. Lahiri, S. Raimondos-Moller, P. |
| Otsikko: | Tax principles and tax harmonization under imperfect competition: A cautionary example |
| Lehti: | European Economic Review
2002 : SEP, VOL. 46:8, p. 1559-1568 |
| Asiasana: | Commodities Taxation Competition Harmonization Economic theory Models |
| Kieli: | eng |
| Tiivistelmä: | This paper shows that under imperfect competition, the welfare effects of indirect tax harmonization may depend crucially on whether taxes are levied by the destination or the origin principle. In a standard model of imperfect competition, while harmonization always makes at least one country better off, and may be Pareto-improving, when taxes are levied under the destination principle (currently applied in the European Union), harmonization of origin-based taxes (as recently proposed by the European Commission) is certain to be Pareto-worsening when the preferences in the two countries are identical, and is likely to be so even when they differ. |
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