Konferenzbeitrag
Unit Tax versus Ad Valorem Tax: A Tax Competition Model with Cross-border Shopping
Within the framework of spatial tax competition with cross-border shopping, we examine the choice of tax method between ad valorem tax and unit (specific) tax. The paper shows that governments endogenously choose ad valorem tax not because of a classic welfare reason, but because it is a good strategy in competing for mobile customers. Another key finding is that while governments are committed to the ad valorem tax method, the choice is not efficient; Tax-cutting competition becomes more serious when countries adopt ad valorem tax, and competition in ad valorem tax yields smaller payoffs than competition in unit tax.
- Language
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Englisch
- Bibliographic citation
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Series: 52nd Congress of the European Regional Science Association: "Regions in Motion - Breaking the Path", 21-25 August 2012, Bratislava, Slovakia
- Classification
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Wirtschaft
- Event
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Geistige Schöpfung
- (who)
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Ogawa, Hikaru
Aiura, Hiroshi
- Event
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Veröffentlichung
- (who)
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European Regional Science Association (ERSA)
- (where)
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Louvain-la-Neuve
- (when)
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2012
- Handle
- Last update
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10.03.2025, 11:41 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the 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
- Konferenzbeitrag
Associated
- Ogawa, Hikaru
- Aiura, Hiroshi
- European Regional Science Association (ERSA)
Time of origin
- 2012
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Cross-border loss offset can fuel tax competition
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Cross-border effects of R&D tax incentives
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