Titlebook: Commodity Tax Harmonization in the European Community; A General Equilibriu Andreas Haufler Book 1993 Springer-Verlag Berlin Heidelberg 199

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Theoretical Aspects,etations are presented; more technical aspects of the contributions surveyed here will be discussed in the following chapters as the need arises. Before the relevant literature is summarized in more detail, section 2.1 gives a brief introduction to some of the fundamental theoretical issues underlying the discussion of commodity tax harmonization.

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A Dual General Equilibrium Framework,el is developed for the subsequent discussion of alternative tax principles. Section 3.4 applies this framework to the analysis of general tax principles, restating the neutrality results described in Chapter 1 in a rigorous way.

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Nathanael Hishamunda,Neil Ridleradded taxation in the internal market with respect to their basic economic effects and compares them to alternative proposals. The discussion emphasizes the role of external constraints on the set of feasible solutions and prepares the ground for an analytical comparison of alternative tax principles in the EC internal market.

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https://doi.org/10.1007/978-3-319-71401-1alysis, section 5.4 discusses the specific issues and problems that arise when trade deflection is allowed in a three-country model. The theoretical analysis of alternative tax principles is summarized in section 5.5.

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Restricted Destination Principle, analysis focuses on redistributive changes in the terms of trade and in national tax bases. While no explicit analysis of non-cooperative tax setting is attempted here, the redistributive effects induced by an intra-Community tax differential indicate the direction that tax competition may take under each of the two tax principles analyzed.