Pareto-Efficient International Taxation
Pareto-Efficient International Taxation
复制标题
帕累托有效的国际税收
DOI：
10.1257/000282804322970797
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发表时间：
2004
期刊：
影响因子：
--
通讯作者：
D. Wildasin
中科院分区：
文献类型：
--
作者：
M. Keen;D. Wildasin
本文分析了帕累托有效的国际税收制度。由于每个国家都面临着自己的国家预算约束，作为国际税收政策建议关键原则基础的戴蒙德-莫里斯生产效率定理（Diamond-Mirrlees productivity efficiency theorem）--商品税收的目的地基础、资本所得税的居住地原则和自由贸易的可取性--并不适用。该文件确定了条件--与在各国之间重新分配税收的显性或隐性手段的可用性有关--在这些条件下，生产效率仍然是可取的，并描述了帕累托有效的国际税收可能需要违反既定原则的确切方式。
This paper analyzes Pareto-efficient international tax regimes. Because every country faces its own national budget constraint, the Diamond-Mirrlees production-efficiency theorem, which underlies key tenets of policy advice in international taxation - the desirability of destination basis for commodity taxation, of the residence principle for capital income taxation, and of free trade - does not apply. The paper establishes conditions - relating to the availability of explicit or implicit devices for reallocating tax revenues across countries - under which production efficiency is nevertheless desirable, and characterizes the precise ways in which Pareto-efficient international taxation may require violation of established tenets.