Pareto-improving indirect tax coordination and tax diversity
在政府提供全球公共品的完全竞争一般均衡框架下，证明从纳什均衡出发存在严格帕累托改进的多边税制改革，且改革与税制多样性相容。
Abstract Coordination in tax matters, in the EU and elsewhere, has been largely driven by the movement of taxes towards some common level and, therefore, towards tax uniformity. Making use of a perfectly competitive general equilibrium framework of international trade in which governments provide global public goods, it is shown that, starting from a Nash equilibrium, there exist strict Pareto-improving multilateral tax reforms that are consistent with tax diversity.