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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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