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Tacit collusion and international commodity taxation

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  • Haufler, Andreas
  • Schjelderup, Guttorm

Abstract

The paper employs a model of dynamic price competition to study how international commodity taxation affects the stability of collusive agreements when producers in an international duopoly agree not to export into each other’s home market. We consider both the choice of international tax principle and the harmonization of tax rates and differentiate between a setting where production costs differ between countries, and a setting where exogenous tax rate differentials are the only asymmetry. The conclusions derived from this model differ strongly from those obtained under the assumption of competitive product markets.

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Bibliographic Info

Article provided by Elsevier in its journal Journal of Public Economics.

Volume (Year): 88 (2004)
Issue (Month): 3-4 (March)
Pages: 577-600

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Handle: RePEc:eee:pubeco:v:88:y:2004:i:3-4:p:577-600

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Web page: http://www.elsevier.com/locate/inca/505578

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References

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  1. Andreas Haufler & Guttorm Schielderup, 1999. "Tacit Collusion under Destination - and Origin-Based Commodity Taxation," CoFE Discussion Paper 99-17, Center of Finance and Econometrics, University of Konstanz.
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  7. Lopez-Garcia, Miguel-Angel, 1998. "On welfare and revenue effects of indirect tax harmonization," Economics Letters, Elsevier, vol. 60(2), pages 185-193, August.
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  9. Lockwood, Ben, 1993. "Commodity tax competition under destination and origin principles," Journal of Public Economics, Elsevier, vol. 52(2), pages 141-162, September.
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  25. Lockwood, Ben, 1997. "Can international commodity tax harmonisation be Pareto-improving when governments supply public goods?," Journal of International Economics, Elsevier, vol. 43(3-4), pages 387-408, November.
  26. Julio J. Rotemberg & Garth Saloner, 1989. "Tariffs vs Quotas with Implicit Collusion," Canadian Journal of Economics, Canadian Economics Association, vol. 22(2), pages 237-44, May.
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Citations

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Cited by:
  1. Dirk Schindler & Guttorm Schjelderup, 2006. "Company Tax Reform in Europe and its Effect on Collusive Behavior," CESifo Working Paper Series 1702, CESifo Group Munich.
  2. Andreas HaufLer & Guttorm Schjelderup & Frank Stähler, 2005. "Barriers to Trade and Imperfect Competition: The Choice of Commodity Tax Base," International Tax and Public Finance, Springer, vol. 12(3), pages 281-300, May.
  3. Schindler, Dirk & Schjelderup, Guttorm, 2007. "Harmonization of Corporate Tax Systems and its Effect on Collusive Behavior," Discussion Papers 2007/8, Department of Business and Management Science, Norwegian School of Economics.
  4. Kessing, Sebastian G. & Konrad, Kai A. & Kotsogiannis, Christos, 2005. "Federal tax autonomy and the limits of cooperation," Discussion Papers, Research Unit: Market Processes and Governance SP II 2005-18, Social Science Research Center Berlin (WZB).
  5. Andreas Haufler & Michael Pflüger, 2003. "Market Structure and the Taxation of International Trade," CESifo Working Paper Series 1080, CESifo Group Munich.
  6. repec:hal:wpaper:halshs-00590719 is not listed on IDEAS
  7. repec:hal:wpaper:halshs-00590515 is not listed on IDEAS

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