Resultados globales: 2 registros encontrados en 0.02 segundos.
Artículos, Encontrados 2 registros
Artículos Encontrados 2 registros  
1.
8 p, 434.8 KB On commodity tax harmonization and public goods provision / Kotsogiannis, Christos (CESIfo) ; López García, Miguel Ángel (Universitat Autònoma de Barcelona. Departament d'Economia Aplicada)
This paper argues that Pareto improvements based on harmonizing tax reforms expressed in terms of the divergence between actual and optimal tax structures and over/under provision of public goods require the use of 'pseudo-optimal' taxes instead of optimal ones. [...]
2021 - 10.1111/jpet.12535
Journal of Public Economic Theory, 2021  
2.
27 p, 264.3 KB Indirect tax harmonization and global public goods / Karakosta, Ourania (University of Exeter Business School. Department of Economics) ; Kotsogiannis, Christos (University of Exeter Business School. Department of Economics) ; López García, Miguel Ángel (Universitat Autònoma de Barcelona. Departament d'Economia Aplicada)
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. [...]
2014 - 10.1007/s10797-012-9246-8
International tax and public finance, Vol. 21 Núm. 1 (February 2014) , p. 29-49  

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