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Pareto-improving indirect tax coordination and tax diversity

Author

Listed:
  • Christos Kotsogiannis
  • Miguel-Angel Lopez-Garcia

Abstract

Coordination in tax matters, in the EU and elsewhere, has been largely driven by the movement of taxes towards some common level and, therefore, towards tax uniformity. Making use of a perfectly competitive general equilibrium framework of international trade in which governments provide global public goods, it is shown that, starting from a Nash equilibrium, there exist strict Pareto-improving multilateral tax reforms that are consistent with tax diversity.

Suggested Citation

  • Christos Kotsogiannis & Miguel-Angel Lopez-Garcia, 2021. "Pareto-improving indirect tax coordination and tax diversity," Oxford Economic Papers, Oxford University Press, vol. 73(2), pages 561-577.
    • Handle: RePEc:oup:oxecpp:v:73:y:2021:i:2:p:561-577.
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    File URL: http://hdl.handle.net/10.1093/oep/gpz073
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    Cited by:

    1. Nikos Tsakiris & Nikolaos Vlassis, 2024. "Border Carbon Adjustments and Leakage in the Presence of Public Pollution Abatement Activities," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 87(9), pages 2231-2258, September.

    More about this item

    JEL classification:

    • F15 - International Economics - - Trade - - - Economic Integration
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H41 - Public Economics - - Publicly Provided Goods - - - Public Goods
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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