Kotsogiannis, Christos; Lopez-Garcia, Miguel-Angel - Business School, University of Exeter - 2005
In a recent contribution Keen, Lahiri and Raimondos-MØller (2002) (European Economic Review, 46, 1559-1568), in a model of imperfect competition with no revenue e?ects, show that tax harmonization under the destination principle always makes one country better o? and maybe Pareto-improving,...