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The origin principle and the welfare gains from indirect tax harmonization · Study

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ArticleThe origin principle and the welfare gains from indirect tax harmonization

Miguel Ángel López García1996

OA

Articlegreen1996

The origin principle and the welfare gains from indirect tax harmonization

Miguel Ángel López García

30 citations·0/0 files stored·International Tax and Public Finance

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Global trade and economics Economic and Fiscal Studies Taxation and Legal Issues

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References

1980Theory of International Trade 1984The theory of international trade 1991Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size 2006Commodity Tax Competition Between Member States of a Federation: Equilibrium and Efficiency 1990Tax Harmonization and Tax Competition in Europe 1986Commodity tax competition between member states of a federation: equilibrium and efficiency 1993The Welfare Economics of Tax Co‐ordination in the European Community: A Survey 1987Coordination of value-added taxes

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Year1996

Typearticle

Published1996-01-01

VenueInternational Tax and Public Finance

ISSN-L0927-5940

Languageen

Citations30

Files0 public / 0

ShelfGlobal trade and economics

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doi10.1007/bf00400149

openalex_workW2032225311

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