Noncooperative vs. Minimum-Rate Commodity Taxation
AbstractThis 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.
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Bibliographic InfoPaper provided by Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics in its series EPRU Working Paper Series with number 99-18.
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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.
- F15 - International Economics - - Trade - - - Economic Integration
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
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- Konrad, Kai A., 2009.
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- Konrad, Kai A., 2008. "Non-binding minimum taxes may foster tax competition," Discussion Papers, Research Unit: Market Processes and Governance SP II 2008-10, Social Science Research Center Berlin (WZB).
- Nielsen, Soren Bo, 2002. "Cross-border shopping from small to large countries," Economics Letters, Elsevier, vol. 77(3), pages 309-313, November.
- 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.
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