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
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Hvidt, Morten
- Nielsen, Søren Bo
- Copenhagen Business School (CBS), Department of Economics
Time of origin
- 2000