Эксоцман
на главную поиск contacts

Distortionary Domestic Taxation and Pareto-Efficient International Taxation

Опубликовано на портале: 03-05-2005
CESifo Working Papers. 2002.  No. 635.
This paper characterises the domestic tax systems which yield Pareto-efficient outcomes for a two-country world economy in which each country uses distortionary taxes. Such outcomes are compared with the Nash equilibria of the world economy when each country uses its domestic tax system to influence ist terms of trade. In such circumstances, the implementation of domestic tax systems which achieve a globally Pareto-efficient outcome as a Nash equilibrium will be very difficult, for two main reasons: the ability of countries to use tax policy with respect to non-traded goods for protection, and the fact that Pareto-efficient tax structures depend on countries‘ distributional judgements, which are hard to measure objectively.

Ссылки
текст статьи в формате pdf на сайте Faculty of Economics, University of Cambridge:
http://www.econ.cam.ac.uk/faculty/edwards/635.pdf
BiBTeX
RIS
Ключевые слова

См. также:
Денис Николаевич Некипелов, Павел Анатольевич Кадочников, Саид Белетбекович Баткибеков, Сергей Германович Синельников-Мурылев
[Книга]
Avinash K. Dixit, Victor Norman
[Книга]
Наталья Анатольевна Волгина
[Учебная программа]
Alexander Yeats, Francis Ng
World Bank Policy Research Working Papers. 2003.  No. 3085.
[Статья]
Артем Вагизович Гизатуллин
Российский журнал менеджмента. 2007.  Т. 5. № 1. С. 35-66. 
[Статья]
Paul Anthony Samuelson
Journal of Political Economy. 1964.  Vol. 72. No. 6. P. 604-606. 
[Статья]