Non-cooperative vs. Minimum-Rate Commodity Taxation
AbstractThis 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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Bibliographic InfoArticle provided by Verein für Socialpolitik in its journal German Economic Review.
Volume (Year): 2 (2001)
Issue (Month): 4 (November)
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Web page: http://www.blackwellpublishing.com/journal.asp?ref=1465-6485
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Other versions of this item:
- Hvidt, Morten & Nielsen, Søren Bo, 2000. "NONCOOPERATIVE vs MINIMUM-RATE COMMODITY TAXATION," Working Papers 17-2000, Copenhagen Business School, Department of Economics.
- Morten Hvidt & Søren Bo Nielsen, . "Noncooperative vs. Minimum-Rate Commodity Taxation," EPRU Working Paper Series 99-18, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- F15 - International Economics - - Trade - - - Economic Integration
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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- Konrad, Kai A., 2008. "Non-binding minimum taxes may foster tax competition," Discussion Papers, Research Unit: Market Processes and Governance SP II 2008-10, Social Science Research Center Berlin (WZB).
- Nielsen, Soren Bo, 2002. "Cross-border shopping from small to large countries," Economics Letters, Elsevier, vol. 77(3), pages 309-313, November.
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