NONCOOPERATIVE vs MINIMUM-RATE COMMODITY TAXATION
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 noncooperative tax equilibrium, i.e. whether it is Nash or Stackelberg.Download Info
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Paper provided by Copenhagen Business School, Department of Economics in its series Working Papers with number 17-2000.Length: 16 pages
Date of creation: 09 Oct 2000
Date of revision:
Handle: RePEc:hhs:cbsnow:2000_017
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Postal: Department of Economics, Copenhagen Business School, Solbjerg Plads 3 C, 5. sal, DK-2000 Frederiksberg, Denmark
Phone: 38 15 25 75
Fax: 38 15 26 65
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Web page: http://www.cbs.dk/departments/econ/
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Related research
Keywords: Commodity tax; Minimum rate;Other versions of this item:
- Morten Hvidt & Søren Bo Nielsen, 2001. "Non-cooperative vs. Minimum-Rate Commodity Taxation," German Economic Review, Verein für Socialpolitik, vol. 2(4), pages 315-326, November.
- 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
This paper has been announced in the following NEP Reports:
- NEP-PUB-2001-07-17 (Public Finance)
References
References listed on IDEASPlease 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.:
- 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.
- 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.
- 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).
- Mintz, Jack & Tulkens, Henry, 1986. "Commodity tax competition between member states of a federation: equilibrium and efficiency," Journal of Public Economics, Elsevier, vol. 29(2), pages 133-172, March.
- 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.
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