Alternative tax principles for the European Community : a computable general equilibrium comparison
Andreas Haufler
| Year of publication: |
1991
|
|---|---|
| Authors: | Haufler, Andreas |
| Publisher: |
Konstanz |
| Subject: | Ursprungsregeln | Rules of origin | Außensteuerrecht | Cross-border taxation | Allgemeines Gleichgewicht | General equilibrium | Theorie | Theory | EU-Staaten | EU countries | Europäische Gemeinschaften | Steuerpolitik | Gleichgewichtsmodell | Steuerharmonisierung |
| Extent: | 41 S. graph. Darst. |
|---|---|
| Type of publication: | Book / Working Paper |
| Type of publication (narrower categories): | Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature |
| Language: | English |
| Notes: | We compare two tax principles for the European Community which can be administered in the internal market: the restricted destination principle and the restricted origin principle. The theoretical analysis indicates that the effects of switching to one or the other alternative are similar in principle. The numerical implementation of a three-country, three-good model shows, however, that national welfare can be quite differently affected depending on which tax principle is chosen. In particular, tax revenue losses in the high-tax country are found to be higher under the restricted origin principle. Systemvoraussetzungen: Acrobat Reader |
| Other identifiers: | hdl:10419/101701 [Handle] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009708614