The origin principle, tax harmonization and public goods

This paper takes up two tasks. Firstly, it shows that the conclusion drawn in Lucas (2001) [Lucas, V., 2001, Tax harmonisation and the origin principle, Economic Letters, 71, 111–115.] regarding potential Pareto improvement in small open economies needs to be amended. Secondly, in large open economi...

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Bibliographic Details
Published in:Economics letters 2005-05, Vol.87 (2), p.211-219
Main Authors: Kotsogiannis, Christos, Lopez-Garcia, Miguel-Angel, Myles, Gareth D.
Format: Article
Language:English
Subjects:
Commodities
Harmonization
Indirect tax harmonization
Origin principle
Public goods
Reform
Reform of commodity taxes
Taxes
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Summary:This paper takes up two tasks. Firstly, it shows that the conclusion drawn in Lucas (2001) [Lucas, V., 2001, Tax harmonisation and the origin principle, Economic Letters, 71, 111–115.] regarding potential Pareto improvement in small open economies needs to be amended. Secondly, in large open economies, it verifies that some reasonable conjectures, concerning the welfare effects of a particular tax-harmonizing reform, hold under the origin-based tax system when public goods are present.
ISSN:0165-1765
1873-7374
DOI:10.1016/j.econlet.2004.10.014