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Non-cooperative vs. Minimum-Rate Commodity Taxation

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  • Morten Hvidt
  • Søren Bo Nielsen

Abstract

This paper demonstrates, within a simple two-country model of commodity taxation and cross-border shopping, that the tax revenue (welfare) effects of a minimum tax requirement depend crucially on the character of the initial non-cooperative tax equilibrium, i.e. whether it is Nash or Stackelberg. Copyright Verein fü Socialpolitik and Blackwell Publishers Ltd 2001.

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File URL: http://www.blackwell-synergy.com/doi/abs/10.1111/1468-0475.00042
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Bibliographic Info

Article provided by Verein für Socialpolitik in its journal German Economic Review.

Volume (Year): 2 (2001)
Issue (Month): 4 (November)
Pages: 315-326

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Handle: RePEc:bla:germec:v:2:y:2001:i:4:p:315-326

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  1. Andreas Haufler, 1996. "Tax coordination with different preferences for public goods: Conflict or harmony of interest?," International Tax and Public Finance, Springer, vol. 3(1), pages 5-28, January.
  2. Mintz, J. & Tulkens, H., 1984. "Commodity tax competition between member states of a federation: equilibrium and efficiency," CORE Discussion Papers 1984027, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  3. You-Qiang Wang, 1999. "Commodity Taxes under Fiscal Competition: Stackelberg Equilibrium and Optimality," American Economic Review, American Economic Association, vol. 89(4), pages 974-981, September.
  4. Trandel, Gregory A., 1994. "Interstate commodity tax differentials and the distribution of residents," Journal of Public Economics, Elsevier, vol. 53(3), pages 435-457, March.
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