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Tax competition and the creation of redundant products

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  • Charles A.M. de Bartolome

Abstract

There are products that are assembled from kits but that, once assembled, are identical to other products. An example is the roll-your-own cigarette. Because the kit requires time to assemble, it is more costly than the assembled product; in the absence of tax competition, the kit is not bought or is `redundant.' I show that tax competition between regions supports strategies that tax the `redundant' product at a lower tax rate than its assembled counterpart, and it is bought. A welfare loss is thereby created.

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Bibliographic Info

Article provided by Canadian Economics Association in its journal Canadian Journal of Economics.

Volume (Year): 40 (2007)
Issue (Month): 4 (November)
Pages: 1213-1236

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Handle: RePEc:cje:issued:v:40:y:2007:i:4:p:1213-1236

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Cited by:
  1. Ian Irvine & William Sims, 2012. "A Taxing Dilemma: Assessing the Impact of Tax and Price Changes on the Tobacco Market," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 350, May.
  2. Charles A.M. de Bartolome & Ian J. Irvine, 2010. "The Economics of Smoking Bans," Working Papers, Geary Institute, University College Dublin 201027, Geary Institute, University College Dublin.

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