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Tax Principles and Coordination of Trade and Domestic Policies under Imperfect Competition

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  • Kenji Fujiwara

    ()
    (School of Economics, Kwansei Gakuin University)

Abstract

We construct an exporting monopoly model to compare destination- and origin-based commodity taxes in a context of a trade and domestic tax reform. We show that an export tax reduction and a change in destination (resp. origin) tax that fix the world price is strictly Pareto-improving (resp. deteriorating), which holds whether markets are integrated or segmented. This result may provide a new rationale for preferring the destination-based consumption tax to the origin-based production tax that has been discussed in the literature of tax harmonization and tax competition.

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File URL: http://192.218.163.163/RePEc/pdf/kgdp112.pdf
File Function: First version, 2013
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Bibliographic Info

Paper provided by School of Economics, Kwansei Gakuin University in its series Discussion Paper Series with number 112.

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Length: 21 pages
Date of creation: Nov 2013
Date of revision: Nov 2013
Handle: RePEc:kgu:wpaper:112

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Keywords: export tax; consumption tax; production tax; monopoly; strict Pareto improvement/deterioration;

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  1. Ishikawa, Jota, 1998. "Foreign Monopoly and Trade Policy under Segmented and Integrated Markets," Discussion Papers 1998-03, Graduate School of Economics, Hitotsubashi University.
  2. Emran, M. Shahe, 2005. "Revenue-increasing and welfare-enhancing reform of taxes on exports," Journal of Development Economics, Elsevier, vol. 77(1), pages 277-292, June.
  3. Jota Ishikawa & Hiroshi Mukunoki, 2008. "Effects of Multilateral Trade Liberalization on Prices," Review of International Economics, Wiley Blackwell, vol. 16(1), pages 37-44, 02.
  4. Jota Ishikawa & Hiroshi Mukunoki, 2008. "Spillover Effects Of Economic Integration In A Three-Country Model," The Japanese Economic Review, Japanese Economic Association, vol. 59(2), pages 211-227.
  5. Jota Ishikawa, 2004. "From Segmented Markets to Integrated Markets: an Analysis of Economic Integration and Antidumping Legislation," Review of International Economics, Wiley Blackwell, vol. 12(4), pages 706-722, 09.
  6. Hatzipanayotou, Panos & Michael, Michael S. & Miller, Stephen M., 1994. "Win-win indirect tax reform : A modest proposal," Economics Letters, Elsevier, vol. 44(1-2), pages 147-151.
  7. Takumi Naito & Kenzo Abe, 2008. "Welfare- and Revenue-Enhancing Tariff and Tax Reform under Imperfect Competition," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 10(6), pages 1085-1094, December.
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