Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
5055003 | Economic Modelling | 2012 | 11 Pages |
Abstract
⺠This paper provides a quantitative analysis of fiscal harmonization. ⺠Maximum tax revenue is relatively far from current tax levels for most countries. ⺠Efficiency gains can be obtained without changing fiscal revenues. ⺠Capital tax harmonization can be done with small tax revenues and output changes.
Related Topics
Social Sciences and Humanities
Economics, Econometrics and Finance
Economics and Econometrics
Authors
Gonzalo Fernández-de-Córdoba, José L. Torres,