This article deals with the question of the equivalence between consumption taxationand wage income taxation. It is argued that when individuals behave according to strict life-cycle reasons, these taxes are not equivalent in either of the standard senses. Although a balanced-budget increase in...

This paper identifies conditions under which, starting from any tax-distorting equilibrium, destination- and origin-based indirect tax-harmonizing reforms are potentially Pareto improving in the presence of global public goods. The first condition (unrequited transfers between governments)...