Delipalla, S. (1997) Commodity tax harmonisation and public goods. Journal of Public Economics, 63 (3). pp. 447-466. ISSN 0047-2727.
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This paper examines the welfare effects of commodity tax harmonisation incorporating in the analysis the important feature that tax revenue is not returned to the consumer as a lump sum but it is used to finance a local public good. Only under certain conditions, commodity tax harmonisation is potentially welfare improving. Introducing both transfers between consumers and transfers between governments, it is shown, inter alia, that the analysis is sensitive to the kind of transfers assumed, suggesting that arguments that rely on international transfers should be handled with care.
|Depositing User:||T. Nasir|
|Date Deposited:||24 Oct 2009 15:08|
|Last Modified:||24 Oct 2009 15:08|
|Resource URI:||http://kar.kent.ac.uk/id/eprint/18390 (The current URI for this page, for reference purposes)|
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