Arbeitspapier
Commodity Taxation and international Trade in Imperfect Markets
This paper studies non-cooperative commodity taxation in a trade model with im-perfect competition and trade costs. Nationally optimal tax policy simultaneously tries to correct the domestic distortion from imperfect competition and to shift rents to the home country. Importantly, this trade-off depends qualitatively on the inter-national commodity tax regime in operation. For low levels of trade costs, we show that production-based commodity taxes dominate from a global welfare perspective, but this ranking is reversed in favor of consumption-based taxation when trade costs become sufficiently high.
- Sprache
-
Englisch
- Erschienen in
-
Series: CoFE Discussion Paper ; No. 00/32
- Klassifikation
-
Wirtschaft
- Thema
-
Verbrauchsteuer
Steuerwettbewerb
Neue Außenhandelstheorie
Strategische Handelspolitik
Ursprungslandprinzip
Steuerwirkung
Theorie
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Haufler, Andreas
Schjelderup, Guttorm
Stähler, Frank
- Ereignis
-
Veröffentlichung
- (wer)
-
University of Konstanz, Center of Finance and Econometrics (CoFE)
- (wo)
-
Konstanz
- (wann)
-
2000
- Handle
- URN
-
urn:nbn:de:bsz:352-opus-5820
- Letzte Aktualisierung
- 10.03.2025, 11:42 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
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Objekttyp
- Arbeitspapier
Beteiligte
- Haufler, Andreas
- Schjelderup, Guttorm
- Stähler, Frank
- University of Konstanz, Center of Finance and Econometrics (CoFE)
Entstanden
- 2000
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