61 research outputs found
Fiscal Discrimination between Consumer Groups: Tax Burden Distribution Under Price Discrimination
Commodity tax harmonisation and public goods
This paper examines the welfare effects of commodity tax harmonisation incorporating in the analysis the important feature that tax revenue is not returned to the consumer as a lump sum but it is used to finance a local public good. Only under certain conditions, commodity tax harmonisation is potentially welfare improving. Introducing both transfers between consumers and transfers between governments, it is shown, inter alia, that the analysis is sensitive to the kind of transfers assumed, suggesting that arguments that rely on international transfers should be handled with care
Commodity tax harmonisation and public goods
SIGLEAvailable from British Library Document Supply Centre-DSC:8490.4338(96/3) / BLDSC - British Library Document Supply CentreGBUnited Kingdo
Commodity tax harmonisation and public goods
SIGLEAvailable from British Library Document Supply Centre- DSC:3597.9715(UCS-DE-DPS--94-17) / BLDSC - British Library Document Supply CentreGBUnited Kingdo
The distributional superiority of tax credits
SIGLEAvailable from British Library Document Supply Centre-DSC:8490.4338(96/8) / BLDSC - British Library Document Supply CentreGBUnited Kingdo
Specific versus ad valorem taxation Empirical evidence from the European cigarette industry
SIGLEAvailable from British Library Document Supply Centre- DSC:3597.9715(UCS-DE-DPS--94-18) / BLDSC - British Library Document Supply CentreGBUnited Kingdo
The comparison between ad valorem and specific taxation under imperfect competition Evidence from the European cigarette industry
SIGLEAvailable from British Library Document Supply Centre-DSC:8490.4338(98/2) / BLDSC - British Library Document Supply CentreGBUnited Kingdo
The comparison between ad valorem and specific taxation under imperfect competition
SIGLEAvailable from British Library Document Supply Centre- DSC:4363.3435(IFS-WP-W--92/3) / BLDSC - British Library Document Supply CentreGBUnited Kingdo
Commodity taxes, wage determination and profits
SIGLEAvailable from British Library Document Supply Centre-DSC:8490.4338(98/16) / BLDSC - British Library Document Supply CentreGBUnited Kingdo
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