dc.contributor.author | Kotsogiannis, C | |
dc.contributor.author | Lopez-Garcia, Miguel-Angel | |
dc.date.accessioned | 2019-10-11T10:07:23Z | |
dc.date.issued | 2019-12-12 | |
dc.description.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. | en_GB |
dc.description.sponsorship | Economic and Social Research Council (ESRC) | en_GB |
dc.identifier.citation | Published online 12 December 2019. | en_GB |
dc.identifier.doi | 10.1093/oep/gpz073 | |
dc.identifier.grantnumber | ES/S00713X/1 | en_GB |
dc.identifier.uri | http://hdl.handle.net/10871/39165 | |
dc.language.iso | en | en_GB |
dc.publisher | Oxford University Press | en_GB |
dc.rights.embargoreason | Under embargo until 12 December 2021 in compliance with publisher policy. | en_GB |
dc.rights | © Oxford University Press 2019. All rights reserved. | |
dc.subject | Indirect tax coordination | en_GB |
dc.subject | tax diversity | en_GB |
dc.subject | reform of commodity taxes | en_GB |
dc.subject | global public goods | en_GB |
dc.title | Pareto-improving indirect tax coordination and tax diversity | en_GB |
dc.type | Article | en_GB |
dc.date.available | 2019-10-11T10:07:23Z | |
dc.identifier.issn | 0030-7653 | |
dc.description | This is the author accepted manuscript. The final version is available from Oxford University Press via the DOI in this record. | en_GB |
dc.identifier.journal | Oxford Economic Papers | en_GB |
dc.rights.uri | http://www.rioxx.net/licenses/all-rights-reserved | en_GB |
dcterms.dateAccepted | 2019-09-30 | |
exeter.funder | ::Economic and Social Research Council (ESRC) | en_GB |
rioxxterms.version | AM | en_GB |
rioxxterms.licenseref.startdate | 2019-09-30 | |
rioxxterms.type | Journal Article/Review | en_GB |
refterms.dateFCD | 2019-10-11T09:54:54Z | |
refterms.versionFCD | AM | |
refterms.panel | C | en_GB |