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research
Indirect tax harmonization and global public goods
Authors
Ourania Karakosta
Christos Kotsogiannis
Miguel-Angel Lopez-Garcia
Publication date
1 January 2014
Publisher
'Springer Science and Business Media LLC'
Doi
Cite
Abstract
Journal Article“The final publication is available at Springer via http://dx.doi.org/10.1007/s10797-012-9246-8”.This paper identifies conditions under which, starting from any tax-distorting equilibrium, destination- and origin-based indirect tax-harmonizing reforms are potentially Pareto improving in the presence of global public goods. The first condition (unrequited transfers between governments) requires that transfers are designed in such a way that the marginal valuations of the global public goods are equalized, whereas the second (conditional revenue changes) requires that the change in global tax revenues, as a consequence of tax harmonization, is consistent with the under/over-provision of global public goods relative to the (modified) Samuelson rule. Under these conditions, tax harmonization results in redistributing the gains from a reduction in global deadweight loss and any changes in global tax revenues according to the Pareto principle. And this is the case independently of the tax principle in place (destination or origin). © 2012 Springer Science+Business Media, LLC
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Last time updated on 03/08/2016
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