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OverviewThe book is concerned with the main issues that arise forgeneral commodity taxation in the internal market: thechoice of a new international tax principle and the questionof tax rate harmonization. The book provides a thoroughdiscussion of these issues and evaluates the choices made bythe European Community from a welfare-theoretic perspectiveby comparing them to feasible alternatives. The discussion integrates a large number of recenttheoretical and policy-oriented contributions which have sofar not been collected and summarized in a single volume. Special features of the book are that (a) the analysiscombines elements of international trade theory and publicfinance, two economic disciplines which are rarelyintegrated; (b) a dual general equilibrium framework is usedthroughout the analysis, (c) a second-best setting isconsistently employed, incorporating relevant policyconstraints and integrating conflicting arguments in asingle analytical framework, (d) part of the theoreticalanalysis is supplemented by a computable general equilibriumapproach. The book shows that well-known international trademodelscan be extended to model alternative principles for taxinginternational trade but also international differences inpreferences for public goods and different views ofgovernment behavior - issues which are directly relevant forthe discussion of tax rateharmonization but are rarelytreated in an analytical way. Full Product DetailsAuthor: Andreas HauflerPublisher: Springer-Verlag Berlin and Heidelberg GmbH & Co. KG Imprint: Physica-Verlag GmbH & Co Edition: Softcover reprint of the original 1st ed. 1993 Dimensions: Width: 15.50cm , Height: 1.20cm , Length: 23.50cm Weight: 0.365kg ISBN: 9783790807141ISBN 10: 3790807141 Pages: 216 Publication Date: 30 September 1993 Audience: College/higher education , Professional and scholarly , Postgraduate, Research & Scholarly , Professional & Vocational Format: Paperback Publisher's Status: Active Availability: Out of stock  The supplier is temporarily out of stock of this item. It will be ordered for you on backorder and shipped when it becomes available. Table of Contents1 The Policy Setting.- 1.1 Basic Concepts of International Taxation.- 1.2 The Harmonization Process in the EC.- 1.3 Feasible International Tax Principles.- 2 Theoretical Aspects.- 2.1 Introduction: Domestic Taxes and Foreign Trade.- 2.2 Trade Distortions vs. Domestic Efficiency.- 2.3 Fiscal vs. Political Externalities.- 2.4 Optimal Taxation vs. Tax Reform Analysis.- 2.5 Application to EC Policy Issues.- 3 A Dual General Equilibrium Framework.- 3.1 The Trade Model and its Assumptions.- 3.2 Dual Functions and their Properties.- 3.3 Introducing General Commodity Taxes.- 3.4 General Tax Principles.- 4 Restricted Destination Principle.- 4.1 The Two-Country Model.- 4.2 Tax Reform and Terms of Trade Changes.- 4.3 Introducing Changes in the Tax Base.- 4.4 Global Welfare Effects of Tax Reform.- 5 Restricted Origin Principle.- 5.1 The Three-Country Model.- 5.2 Tax Reform in the Small-Union Case.- 5.3 Tax Reform with Endogenous World Prices.- 5.4 Supplement: Trade Deflection.- 5.5 Summary: The Limitations of Theoretical Analysis.- 6 Alternative Tax Principles: A Numerical Comparison.- 6.1 The Empirical Model.- 6.2 The Data Base.- 6.3 Simulation Results for Homogeneous Goods.- 6.4 Extending the Model: Differentiated Goods.- 6.5 A Second-Best Tax Principle for the EC.- 7 Tax Rate Harmonization.- 7.1 Public Goods in the Dual Framework.- 7.2 Heterogeneous Preferences for Public Goods.- 7.3 Tax Competition and Public Good Supply.- 7.4 Optimal Tax Rate Harmonization in the EC.- 8 Summary and Outlook.- 8.1 Summary: Evaluating the Policy Choices.- 8.2 Outlook: International Capital Movements.- Appendix 189.- Appendix A: Derivation of Selected Equations.- Appendix B: MPS/GE Simulation Results.- Appendix C: List of Symbols Used.ReviewsAuthor InformationTab Content 6Author Website:Countries AvailableAll regions |
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