The book is concerned with the main issues that arise for general commodity taxation in the internal market: the choice of a new international tax principle and the question of tax rate harmonization. The book provides a thorough discussion of these issues and evaluates the choices made by the European Community from a welfare-theoretic perspective by comparing them to feasible alternatives. The discussion integrates a large number of recent theoretical and policy-oriented contributions which have so far not been collected and summarized in a single volume. Special features of the book are that (a) the analysis combines elements of international trade theory and public finance, two economic disciplines which are rarely integrated; (b) a dual general equilibrium framework is used throughout the analysis, (c) a second-best setting is consistently employed, incorporating relevant policy constraints and integrating conflicting arguments in a single analytical framework, (d) part of the theoretical analysis is supplemented by a computable general equilibrium approach. The book shows that well-known international trademodels can be extended to model alternative principles for taxing international trade but also international differences in preferences for public goods and different views of government behavior – issues which are directly relevant for the discussion of tax rateharmonization but are rarely treated in an analytical way.<\/p>\n","protected":false},"excerpt":{"rendered":"
Book : Commodity Tax Harmonization in the European Community: A General Equilibrium Analysis of Tax Policy Options in the Internal Market The book is concerned with the main issues that arise for general commodity taxation in the internal market: the choice of a new international tax principle and the question of tax rate harmonization. The […]<\/p>\n","protected":false},"featured_media":4121,"comment_status":"open","ping_status":"closed","template":"","meta":[],"product_cat":[43],"product_tag":[3517,5616,695],"_links":{"self":[{"href":"https:\/\/forexercourse.com\/wp-json\/wp\/v2\/product\/4118"}],"collection":[{"href":"https:\/\/forexercourse.com\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/forexercourse.com\/wp-json\/wp\/v2\/types\/product"}],"replies":[{"embeddable":true,"href":"https:\/\/forexercourse.com\/wp-json\/wp\/v2\/comments?post=4118"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/forexercourse.com\/wp-json\/wp\/v2\/media\/4121"}],"wp:attachment":[{"href":"https:\/\/forexercourse.com\/wp-json\/wp\/v2\/media?parent=4118"}],"wp:term":[{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/forexercourse.com\/wp-json\/wp\/v2\/product_cat?post=4118"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/forexercourse.com\/wp-json\/wp\/v2\/product_tag?post=4118"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}