The origin principle, tax harmonization and public goods

DOI10.1016/J.ECONLET.2004.10.014zbMath1254.91487OpenAlexW1965796919WikidataQ57933930 ScholiaQ57933930MaRDI QIDQ1927806

Christos Kotsogiannis, Gareth D. Myles, Miguel-Ángel López-García

Publication date: 2 January 2013

Published in: Economics Letters (Search for Journal in Brave)

Full work available at URL: https://dialnet.unirioja.es/servlet/oaiart?codigo=3133267

zbMATH Keywords

public goodsorigin principleindirect tax harmonizationreform of commodity taxes

Mathematics Subject Classification ID

Macroeconomic theory (monetary models, models of taxation) (91B64) Public goods (91B18)

Cites Work

• On welfare and revenue effects of indirect tax harmonization
• On production efficiency in federal systems
• Tariff Reform in a Small Open Economy with Public Production
• Tax harmonisation and the origin principle

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