Alternative tax principles for the European Community: A computable general equilibrium comparison
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Assaf Razin & Joel Slemrod, 1990. "Taxation in the Global Economy," NBER Books, National Bureau of Economic Research, Inc, number razi90-1, June.
- Harrison, Glenn W & Rutherford, Thomas F & Wooton, Ian, 1991.
"An Empirical Database for a General Equilibrium Model of the European Communities,"
Empirical Economics, Springer, vol. 16(1), pages 95-120.
- Harrison, G.W. & Rutherford, T.F. & Wooton, I., 1989. "An Empirical Detabase For A General Equilibrium Model Of European Communities," University of Western Ontario, The Centre for the Study of International Economic Relations Working Papers 8901c, University of Western Ontario, The Centre for the Study of International Economic Relations.
- Sinn, Hans-Werner, 1990.
"Tax harmonization and tax competition in Europe,"
European Economic Review, Elsevier, vol. 34(2-3), pages 489-504, May.
- Sinn, Hans-Werner, 1990. "Tax harmonization and tax competition in Europe," Munich Reprints in Economics 19846, University of Munich, Department of Economics.
- Hans-Werner Sinn, 1990. "Tax Harmonization and Tax Competition in Europe," NBER Working Papers 3248, National Bureau of Economic Research, Inc.
- Fehr, Hans & Rosenberg, Christoph & Wiegard, Wolfgang, 1993.
"Value-added taxation in the EC after 1992: Some applied general equilibrium calculations,"
European Economic Review, Elsevier, vol. 37(8), pages 1483-1506, December.
- Fehr, Hans & Rosenberg, Christoph B. & Wiegard, Wolfgang, 1991. "Value-added taxation in the EC after 1992: Some applied general equilibrium calculations," Discussion Papers, Series II 149, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
- Berglas, Eitan, 1981. "Harmonization of commodity taxes : Destination, origin and restricted origin principles," Journal of Public Economics, Elsevier, vol. 16(3), pages 377-387, December.
- Georgakopoulos, Theodore A., 1989. "Harmonisation of commodity taxes : The restricted origin principle -- comment," Journal of Public Economics, Elsevier, vol. 39(1), pages 137-139, June.
- Whalley, John, 1979. "Uniform domestic tax rates, trade distortions and economic integration," Journal of Public Economics, Elsevier, vol. 11(2), pages 213-221, March.
- FitzGerald, John & Quinn, T. P. & Whelan, Brendan J. & Williams, J. A., 1988. "An Analysis of Cross-Border Shopping," Research Series, Economic and Social Research Institute (ESRI), number GRS137.
- Shoven, John B & Whalley, John, 1984. "Applied General-Equilibrium Models of Taxation and International Trade: An Introduction and Survey," Journal of Economic Literature, American Economic Association, vol. 22(3), pages 1007-1051, September.
- Grossman, Gene M., 1980. "Border tax adjustments: Do they distort trade?," Journal of International Economics, Elsevier, vol. 10(1), pages 117-128, February.
- Hamilton, Bob & Whalley, John, 1986. "Border tax adjustments and U.S. trade," Journal of International Economics, Elsevier, vol. 20(3-4), pages 377-383, May.
- Whalley, John, 1976. "Some general equilibrium analysis applied to fiscal harmonization in the European community," European Economic Review, Elsevier, vol. 8(3), pages 291-312, October.
- Dixit, Avinash, 1985. "Tax policy in open economies," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 1, chapter 6, pages 313-374, Elsevier.
- Boadway, Robin W, 1974. "The Welfare Foundations of Cost-Benefit Analysis," Economic Journal, Royal Economic Society, vol. 84(336), pages 926-939, December.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Haufler, Andreas, 1994.
"Unilateral tax reform under the restricted origin principle,"
European Journal of Political Economy, Elsevier, vol. 10(3), pages 511-527, October.
- Haufler, Andreas, 1991. "Unilateral tax reform under the restricted origin principle," Discussion Papers, Series II 142, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
- Haufler, Andreas, 1994. "Unilateral tax reform under the restricted origin principle," Munich Reprints in Economics 20394, University of Munich, Department of Economics.
- Haufler, Andreas, 1990. "General consumption taxes and international trade: A duality approach," Discussion Papers, Series II 112, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
- Wolfram Richter, 2000. "An Efficiency Analysis of Consumption and Production Taxation with an Application to Value-Added Taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(1), pages 23-41, February.
- De Bonis, Valeria, 1997. "Regional integration and factor income taxation," Policy Research Working Paper Series 1849, The World Bank.
- Ayoki, Milton, 2017. "Estimating the Revenue Impacts of Tax Harmonisation," MPRA Paper 83548, University Library of Munich, Germany.
- John FitzGerald & Justin Johnston & James Williams, 1995. "Indirect Tax Distortions in a Europe of Shopkeepers," Papers WP056, Economic and Social Research Institute (ESRI).
- Mare, Mauro, 2015. "Why and How should the EU budget be reformed?," MPRA Paper 76112, University Library of Munich, Germany.
- LI, Chunding & WHALLEY, John, 2012.
"Rebalancing and the Chinese VAT: Some numerical simulation results,"
China Economic Review, Elsevier, vol. 23(2), pages 316-324.
- Chunding Li & John Whalley, 2011. "Rebalancing and the Chinese VAT: Some Numerical Simulation Results," NBER Working Papers 16686, National Bureau of Economic Research, Inc.
- De Bonis, Valeria, 1997. "Regional integration and commodity tax harmonization," Policy Research Working Paper Series 1848, The World Bank.
- Martin S. Feldstein & Paul R. Krugman, 1990.
"International Trade Effects of Value-Added Taxation,"
NBER Chapters, in: Taxation in the Global Economy, pages 263-282,
National Bureau of Economic Research, Inc.
- Paul Krugman & Martin Feldstein, 1989. "International Trade Effects of Value Added Taxation," NBER Working Papers 3163, National Bureau of Economic Research, Inc.
- Ben Lockwood & David Meza & Gareth Myles, 1994. "When are origin and destination regimes equivalent?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 1(1), pages 5-24, February.
- Keen, Michael & Lahiri, Sajal, 1998.
"The comparison between destination and origin principles under imperfect competition,"
Journal of International Economics, Elsevier, vol. 45(2), pages 323-350, August.
- Keen, Michael & Lahiri, Sajal, 1994. "The Comparison Between Destination and Origin Principles Under Imperfect Competition," Economics Discussion Papers 10023, University of Essex, Department of Economics.
- Michael Keen & Sajal Lahiri, 1994. "The comparison between destination and origin principles under imperfect competition," IFS Working Papers W94/08, Institute for Fiscal Studies.
- Fehr, Hans & Rosenberg, Christoph & Wiegard, Wolfgang, 1993.
"Value-added taxation in the EC after 1992: Some applied general equilibrium calculations,"
European Economic Review, Elsevier, vol. 37(8), pages 1483-1506, December.
- Fehr, Hans & Rosenberg, Christoph B. & Wiegard, Wolfgang, 1991. "Value-added taxation in the EC after 1992: Some applied general equilibrium calculations," Discussion Papers, Series II 149, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
- Jacob Frenkel & Assaf Razin & Efraim Sadka, 1991.
"International Taxation in an Integrated World,"
MIT Press Books,
The MIT Press,
edition 1, volume 1, number 0262061430, December.
- Jacob Frenkel & Assaf Razin & Efraim Sadka, 1991. "International Taxation in an Integrated World," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262512149, December.
- Frenkel, Jacob & Razin, Assaf & Sadka, Efraim, 1992. "International taxation in an integrated world," MPRA Paper 23266, University Library of Munich, Germany.
- Enrique G. Mendoza & Linda L. Tesar, 2003.
"Winners and Losers of Tax Competition in the European Union,"
NBER Working Papers
10051, National Bureau of Economic Research, Inc.
- Enrique G. Mendoza & Linda L. Tesar, 2004. "Winners and Losers of Tax Competition in the European Union," Working Papers 508, Research Seminar in International Economics, University of Michigan.
- Razin, A. & Sadka, E., 1991.
"International Fiscal Policy Coordination and Competition,"
Papers
3-91, Tel Aviv - the Sackler Institute of Economic Studies.
- Razin, Assaf & Sadka, Efraim, 1991. "International Fiscal Policy Coordination and Competition," Foerder Institute for Economic Research Working Papers 275505, Tel-Aviv University > Foerder Institute for Economic Research.
- Pascal Belan & Stéphane Gauthier, 2008. "Commodity Tax Competition and the VAT Base in the European Union," Working Papers 2008-17, Center for Research in Economics and Statistics.
- Ligthart, J.E., 2004.
"Consumption Taxation in a Digital World : A Primer,"
Other publications TiSEM
46537bf7-4822-4dbe-b3fa-f, Tilburg University, School of Economics and Management.
- Ligthart, J.E., 2004. "Consumption Taxation in a Digital World : A Primer," Discussion Paper 2004-102, Tilburg University, Center for Economic Research.
- Ligthart, J.E., 2004. "Consumption taxation in a digital world : A primer," Other publications TiSEM a09d9891-43fc-44c5-896a-6, Tilburg University, School of Economics and Management.
- Assaf Razin & Efraim Sadka, 1991. "Vanishing Tax on Capital Income in the Open Economy," NBER Working Papers 3796, National Bureau of Economic Research, Inc.
- Mr. Clinton R. Shiells, 2002. "Imperfect Competition and the Design of VAT Regimes: The Case of Energy Trade Between Russia and Ukraine," IMF Working Papers 2002/235, International Monetary Fund.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:kondp2:151. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: https://edirc.repec.org/data/fwkonde.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.