Arbeitspapier

Commodity Taxation and international Trade in Imperfect Markets

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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.

Language: Englisch

Bibliographic citation: Series: CoFE Discussion Paper ; No. 00/32

Classification: Wirtschaft

Subject: Verbrauchsteuer
Steuerwettbewerb
Neue Außenhandelstheorie
Strategische Handelspolitik
Ursprungslandprinzip
Steuerwirkung
Theorie

Event: Geistige Schöpfung

(who): Haufler, Andreas
Schjelderup, Guttorm
Stähler, Frank

Event: Veröffentlichung

(who): University of Konstanz, Center of Finance and Econometrics (CoFE)

(where): Konstanz

(when): 2000

Handle: http://hdl.handle.net/10419/85162

URN: urn:nbn:de:bsz:352-opus-5820

Last update: 10.03.2025, 11:42 AM CET

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Object type

Arbeitspapier

Associated

Haufler, Andreas
Schjelderup, Guttorm
Stähler, Frank
University of Konstanz, Center of Finance and Econometrics (CoFE)

Time of origin

2000

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