Public good provision and the welfare effects of indirect tax harmonisation

Article Abstract:

Harmonisation of indirect taxes creates an impact on welfare and on the provision of public good. Consideration of two open economies showed that the welfare effects of indirect tax harmonisation depend on public good preferences and on technological link between public and private sectors of a country. Negative welfare effects arising from indirect tax harmonisation are prevented if intergovernmental transfers are permitted.

Tax Law, Public Finance Activities, Economics, Research and Development in the Social Sciences and Humanities, Research, Economic aspects, Taxation, Welfare economics

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Measuring tax efficiency: A tax optimality index

Article Abstract:

An index of tax optimality that acts as a distance function to study the excess burden of taxation and measure efficiency of tax is proposed.

Australia, Denmark, Analysis, Evaluation, Tax incidence

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