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8 p, 63.5 KB On Radial Reductions of International Indirect Taxes under the Origin Principle / López García, Miguel Ángel
This paper deals with the welfare effects of radial or equiproportional reductions of international indirect taxes when these are levied according to the origin principle. Focusing on the analysis of radial reductions of indirect taxes as a collective response to the tax-induced distortions on trade it is argued that this reform is potentially Pareto-improving. [...]
En este trabajo se discuten los efectos en términos de bienestar derivados de las reducciones radiales o equiproporcionales de los impuestos indirectos internacionales cuando éstos se recaudan sobre la base del principio de origen. [...]

1998
Revista española de economia, V. 15 N. 2 (1998) , p. 289-296  

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