Commodity tax harmonisation and public goods

Delipalla, S. (1997) Commodity tax harmonisation and public goods. Journal of Public Economics, 63 (3). pp. 447-466. ISSN 0047-2727. (The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided)

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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.

Item Type: Article
Depositing User: T. Nasir
Date Deposited: 24 Oct 2009 15:08
Last Modified: 24 Oct 2009 15:08
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