Arbeitspapier
Tacit Collusion under Destination- and Origin-Based Commodity Taxation
The paper employs a standard model of dynamic price competition to study how international principles of value-added taxation affect the stability of collusive agreements when producers in an international duopoly agree not to export into each other's home market and tax rates differ across countries. In this framework, tacit collusion may be more likely to break up under either the destination or the origin principle, depending on the relation between costs of production and market size. A robust result is that tax rate harmonization increases the likelihood of tacit collusion under both tax principles considered.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 283
- Klassifikation
-
Wirtschaft
- Thema
-
Commodity taxation
dynamic price competition
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Haufler, Andreas
Schjelderup, Guttorm
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2000
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
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Objekttyp
- Arbeitspapier
Beteiligte
- Haufler, Andreas
- Schjelderup, Guttorm
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2000
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