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Erscheinungsjahr: 
2003
Schriftenreihe/Nr.: 
CESifo Working Paper No. 897
Verlag: 
Center for Economic Studies and ifo Institute (CESifo), Munich
Zusammenfassung: 
The paper analyses the gains from trade in distortionary tax revenue between countries, focussing on the case where lump-sum reveue transfers are restricted. In this case, trade taxes can be used to transfer government revenue between countries, and such taxes will typically be used in Pareto-efficient international equilibria. Global production efficiency conditions are often, though not always, satisfied at Pareto-efficient allocations involving trade taxes, but the implications for international taxation differ from those that have been put forward on the basis of the Diamond-mirrlees production efficiency theorem.
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