Arbeitspapier
Market Structure and the Taxation of International Trade
The paper compares non-cooperative commodity taxation under the destination and origin principles under a variety of different assumptions about market structure. We consider a model of international duopoly with either quantity or price competition of firms and either segmented or integrated markets, and a monopolistic competition model with mobile firms. In each setting the international spillovers of tax policy are isolated and evaluated at the Pareto efficient tax rate. The sign of the net spillover, and thus the direction that commodity tax competition will take, depends critically on whether lump-sum taxes are available or commodity taxes must be used to finance the government budget.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 1080
- Klassifikation
-
Wirtschaft
Models of Trade with Imperfect Competition and Scale Economies; Fragmentation
Taxation and Subsidies: Efficiency; Optimal Taxation
International Fiscal Issues; International Public Goods
- Thema
-
tax competition
market imperfections
international trade
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Haufler, Andreas
Pflüger, Michael
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2003
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Haufler, Andreas
- Pflüger, Michael
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2003
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