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Oxford Economic Papers
Article . 2019 . Peer-reviewed
License: OUP Standard Publication Reuse
Data sources: Crossref
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Pareto-improving indirect tax coordination and tax diversity

Authors: Kotsogiannis, C; Lopez-Garcia, Miguel-Angel;

Pareto-improving indirect tax coordination and tax diversity

Abstract

Abstract Coordination in tax matters, in the EU and elsewhere, has been largely driven by the movement of taxes towards some common level and, therefore, towards tax uniformity. Making use of a perfectly competitive general equilibrium framework of international trade in which governments provide global public goods, it is shown that, starting from a Nash equilibrium, there exist strict Pareto-improving multilateral tax reforms that are consistent with tax diversity.

Countries
Spain, United Kingdom
Related Organizations
Keywords

tax diversity, 330, global public goods, Indirect tax coordination, reform of commodity taxes

  • BIP!
    Impact byBIP!
    citations
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    4
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    Average
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citations
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
4
Average
Average
Average
Green
hybrid