Fiscal Harmonization in the Presence of Public Inputs

Gonzalo Fernández de Córdoba () and Jose Torres ()
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Gonzalo Fernández de Córdoba: Universidad de Salamanca
Authors registered in the RePEc Author Service: Gonzalo Fernandez-de-Cordoba

No E2007/08, Economic Working Papers at Centro de Estudios Andaluces from Centro de Estudios Andaluces

Abstract: Fiscal harmonization for the European Union member states is a goal that encounters major difficulties for its implementation. Each country faces a particular trade-off between fiscal revenues generated by taxation and the productive efficiency loss induced by their respective tax code. Countries for which a particular harmonized tax code requires more taxation, will have to face an increased efficiency loss, for those required to decrease their taxes, will have to face a loss in fiscal revenue.

Keywords: Fiscal harmonization; applied general equilibrium; Armonización fiscal; equilibrio general aplicado. (search for similar items in EconPapers)
JEL-codes: E43 E62 (search for similar items in EconPapers)
Pages: 40 pages
Date: 2007
New Economics Papers: this item is included in nep-eec, nep-mac and nep-pbe
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Related works:
Working Paper: Fiscal harmonization in the presence of public inputs (2007)
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Persistent link: https://EconPapers.repec.org/RePEc:cea:doctra:e2007_08

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