Arbeitspapier

Noncooperative 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 noncooperative tax equilibrium, i.e. whether it is Nash or Stackelberg.

Language
Englisch

Bibliographic citation
Series: Working paper ; No. 17-2000

Classification
Wirtschaft
Economic Integration
International Fiscal Issues; International Public Goods
Subject
Commodity tax
Minimum rate

Event
Geistige Schöpfung
(who)
Hvidt, Morten
Nielsen, Søren Bo
Event
Veröffentlichung
(who)
Copenhagen Business School (CBS), Department of Economics
(where)
Frederiksberg
(when)
2000

Handle
Last update
10.03.2025, 11:44 AM CET

Data provider

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Object type

  • Arbeitspapier

Associated

  • Hvidt, Morten
  • Nielsen, Søren Bo
  • Copenhagen Business School (CBS), Department of Economics

Time of origin

  • 2000

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