Non-cooperative vs. Minimum-Rate Commodity Taxation
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 non-cooperative tax equilibrium, i.e. whether it is Nash or Stackelberg. Copyright Verein fü Socialpolitik and Blackwell Publishers Ltd 2001.
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Volume (Year): 2 (2001)
Issue (Month): 4 (November)
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References listed on IDEAS
Please 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.:
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"Commodity tax competition between member states of a federation: equilibrium and efficiency,"
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- MINTZ, Jack & TULKENS, Henry, "undated". "Commodity tax competition between member states of a federation: equilibrium and efficiency," CORE Discussion Papers RP 693, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
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- Kanbur, Ravi & Keen, Michael, 1993.
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- Ravi Kanbur & Michael Keen, 1991. "Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size," Working Papers 819, Queen's University, Department of Economics.
- Haufler, Andreas, 1996.
"Tax Coordination with Different Preferences for Public Goods: Conflict or Harmony of Interest?,"
Munich Reprints in Economics
20392, University of Munich, Department of Economics.
- Andreas Haufler, 1996. "Tax coordination with different preferences for public goods: Conflict or harmony of interest?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 3(1), pages 5-28, January.
- 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.
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