Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
9549282 | Economics Letters | 2005 | 9 Pages |
Abstract
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.
Related Topics
Social Sciences and Humanities
Economics, Econometrics and Finance
Economics and Econometrics
Authors
Christos Kotsogiannis, Miguel-Angel Lopez-Garcia, Gareth D. Myles,