By Andreas Haufler
The ebook is anxious with the most concerns that come up for common commodity taxation within the inner industry: the alternative of a brand new foreign tax precept and the query of tax price harmonization. The publication presents a radical dialogue of those matters and evaluates the alternatives made by means of the ecu group from a welfare-theoretic viewpoint via evaluating them to possible choices. The dialogue integrates a number of fresh theoretical and policy-oriented contributions that have thus far now not been accrued and summarized in one quantity. detailed beneficial properties of the booklet are that (a) the research combines parts of foreign alternate concept and public finance, fiscal disciplines that are not often built-in; (b) a twin normal equilibrium framework is used through the research, (c) a second-best atmosphere is continually hired, incorporating appropriate coverage constraints and integrating conflicting arguments in one analytical framework, (d) a part of the theoretical research is supplemented by means of a computable normal equilibrium technique. The e-book indicates that famous overseas trademodels should be prolonged to version substitute ideas for taxing overseas exchange but additionally overseas changes in personal tastes for public items and varied perspectives of presidency habit - matters that are without delay proper for the dialogue of tax rateharmonization yet are hardly ever taken care of in an analytical approach.
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Extra info for Commodity Tax Harmonization in the European Community: A General Equilibrium Analysis of Tax Policy Options in the Internal Market
In contrast to the global welfare effects just discussed, Keen (1989) analyzes the conditions for a harmonizing tax reform to improve national welfare in each of the trading countries (actual Pareto improvement). For an arbitrary initial equilibrium, only rather general conditions can be given for Pareto improving tax reforms when lump-sum transfers between countries are excluded from the analysis (Keen, 1989, pp. 4-5; Turunen-Red/Woodland, 1990, pp. 175-178). Keen thus restricts the initial equilibrium, assuming that each country tries to exploit its market power through the strategic setting of excise taxes.
5: Effects of Alternative Second-Best Tax Principles restricted desti- restricted nation principle origin principle effective tax rate for origin origin EC final consumers country country effective tax rate for EC registered traders effective tax rate for destination country origin country all non-EC buyers destination country destination country tax revenues from EC final consumers accrue to origin country origin country tax revenues from EC destination registered traders accrue to country origin country tax revenues from all non-EC buyers accrue to destination country destination country Summing up, both the restricted destination principle and the restricted origin principle are second-best alternatives in the sense that they represent non-general schemes for taxing international trade.
These basic economic effects will be incorporated in the following theoretical analysis of alternative tax principles. intra-Community trade is taxed under the subtraction method but border tax adjustments have to be carried out for exports to third countries. This point was already raised by the Neumark Committee (cf. footnote 10). Chapter 2 Theoretical Aspects The purpose of this chapter is to survey those theoretical contributions in the public finance and the international trade literature which are relevant for the ensuing analysis of alternative tax principles and tax rate harmonization.