Arbeitspapier

Commodity Taxation and Regulatory Competition

This paper studies competition in commodity taxation and product market regula- tion between trading partner countries. We present a two-country general equilibrium model in which destination-based commodity taxes finance public goods, and prod- uct market regulation affects both the number of firms in the market and product diversity. We provide empirical evidence based on data for 21 OECD countries over the 1990-2008 period. Our results suggest that commodity taxation and product mar- ket regulation are interdependent policies. Theoretically and empirically we find an absence of strategic interaction in commodity taxation between governments. Further- more, we show that domestic regulation has a negative effect on domestic commodity taxation. Finally, we demonstrate theoretically and show empirically that product market regulation is a strategic complementary policy.

Sprache
Englisch

Erschienen in
Series: Working Paper ; No. 34

Klassifikation
Wirtschaft
International Fiscal Issues; International Public Goods
Thema
Regulation
commodity tax
strategic interactions

Ereignis
Geistige Schöpfung
(wer)
Moriconi, Simone
Picard, Pierre M.
Zanaj, Skerdilajda
Ereignis
Veröffentlichung
(wer)
Università Cattolica del Sacro Cuore, Dipartimento di Economia e Finanza (DISCE)
(wo)
Milano
(wann)
2015

Handle
Letzte Aktualisierung
20.09.2024, 08:24 MESZ

Datenpartner

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Objekttyp

  • Arbeitspapier

Beteiligte

  • Moriconi, Simone
  • Picard, Pierre M.
  • Zanaj, Skerdilajda
  • Università Cattolica del Sacro Cuore, Dipartimento di Economia e Finanza (DISCE)

Entstanden

  • 2015

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