Tax harmonisation and the origin principle

DOI10.1016/S0165-1765(00)00408-0MaRDI QIDQ5940903zbMATH OpenFDO

Authors Vander Lucas

Publication date 20 August 2001

Published in Economics Letters (Search for Journal in Brave)

Full work available at URL https://doi.org/10.1016/S0165-1765(00)00408-0

zbMATH Keywords

actual and potential Pareto-improvementorigin principlepublic good provision

Mathematics Subject Classification ID

Public goods (91B18) Macroeconomic theory (monetary models, models of taxation) (91B64)

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Cites work

• On welfare and revenue effects of indirect tax harmonization

Cited in

(3)

• On welfare and revenue effects of indirect tax harmonization
• The origin principle, tax harmonization and public goods
• The Equivalence between Destination and Non-Reciprocal Restricted Origin Tax Regimes

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