Optimal taxation with positional considerations

Autor: Ourania Karakosta, Eleftherios Zacharias

Publikováno v: Journal of Public Economic Theory. 25:342-358

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::93a46ad059ea626e3cb0f3a601354542
https://doi.org/10.1111/jpet.12622

Indirect tax harmonization and global public goods

Autor: Ourania Karakosta, Miguel-Angel Lopez-Garcia, Christos Kotsogiannis

Publikováno v: Recercat. Dipósit de la Recerca de Catalunya
instname
Recercat: Dipósit de la Recerca de Catalunya
Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya)
Dipòsit Digital de Documents de la UAB
Universitat Autònoma de Barcelona

Financial support from the Catalan Government Science Network (2009SGR and XREPP) and the Spanish Ministry of Education and Science Research Project (ECO2009-10003) is gratefully acknowledged. This paper identifies conditions under which, starting fr

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::bacde6ff886aadae6c354de23e9cf0fa
http://hdl.handle.net/2072/435555

Tax Competition in Vertically Differentiated Markets with Environmentally Conscious Consumers

Autor: Ourania Karakosta

Publikováno v: Environmental and Resource Economics. 69:693-711

This paper analyses the effects of tax competition on environmental product quality, pollution and welfare in a two-country, vertically differentiated, international duopoly, in which consumers are environmentally conscious. The firm in each country

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::6666632e5ac5d5c719c03400b19415a3
https://doi.org/10.1007/s10640-016-0097-0

Ad-valorem taxation and the balance of externalities in federations

Autor: Ourania Karakosta

Publikováno v: Economics Letters. 107:71-73

This paper shows that—in contrast to unit taxation—horizontal and vertical externalities that exist in federations are ambiguous in sign when taxation is ad-valorem. Their balance, however, depends on the marginal valuation of lower-level governm

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::be131f2374368096c5131c07091fd8bd
https://doi.org/10.1016/j.econlet.2009.12.030

Does Indirect Tax Harmonization Deliver Pareto Improvements in the Presence of Global Public Goods?

Autor: Ourania Karakosta, Christos Kotsogiannis, Miguel-Angel Lopez-Garcia

This paper identifies conditions under which, starting from any tax distorting equilibrium, destination- and origin-based indirect tax-harmonizing reforms are potentially Pareto improving in the presence of global public goods. The first condition (u

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d239d68332c88295594465216ef4c949
http://www.cesifo-group.de/DocDL/cesifo1_wp2668.pdf