Public good provision and the welfare effects of indirect tax harmonisation
Lahiri, Sajal & Raimondos-Møller, Pascalis (1998) Public good provision and the welfare effects of indirect tax harmonisation. Journal of Public Economics, 67(2), pp. 253-267.
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 a non-tradeable public good. The welfare levels are affected via two channels: (i) changes in the levels of public good provision, and (ii) changes in deadweight loss associated with the taxes. We develop a number of rules of harmonisation and derive conditions under which they lead to potential Pareto improvement.
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|Item Type:||Journal Article|
|Keywords:||Indirect tax harmonisation; Public goods|
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Economics & Finance
|Copyright Owner:||Copyright 1998 Elsevier Science S.A.|
|Deposited On:||22 Mar 2016 02:26|
|Last Modified:||22 Mar 2016 02:26|
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