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.

View at publisher


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.

Impact and interest:

22 citations in Scopus
Search Google Scholar™
20 citations in Web of Science®

Citation counts are sourced monthly from Scopus and Web of Science® citation databases.

These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.

Citations counts from the Google Scholar™ indexing service can be viewed at the linked Google Scholar™ search.

ID Code: 94032
Item Type: Journal Article
Refereed: Yes
Keywords: Indirect tax harmonisation; Public goods
DOI: 10.1016/S0047-2727(97)00071-6
ISSN: 0047-2727
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

Export: EndNote | Dublin Core | BibTeX

Repository Staff Only: item control page