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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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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. Kanbur, Ravi & Keen, Michael, 1993. "Jeux Sans Frontieres: Tax Competition and Tax Coordination When Countries Differ in Size," American Economic Review, American Economic Association, vol. 83(4), pages 877-92, September.
  2. 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.
  3. 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).
  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.
  5. 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.
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Cited by:
  1. Konrad, Kai A., 2009. "Non-binding minimum taxes may foster tax competition," Economics Letters, Elsevier, vol. 102(2), pages 109-111, February.
  2. Vidar Christiansen, . "Cross-border shopping and tax structure," EPRU Working Paper Series 03-04, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  3. 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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