Arbeitspapier
International Commodity Taxation Under Monopolistic Competition
We analyze non-cooperative commodity taxation in a symmetrictwo-country trade model characterized by monopolisticcompetition and international firm and capital mobility. In thissetting, taxes in one country affect foreign welfare through therelocation of mobile firms and through changes in the rentsaccruing to capital owners. With consumption-based taxation,these fiscal externalities exactly offset each other and the non-cooperativetax equilibrium is Pareto efficient. With production-basedtaxation, however, there is an additional externality on theforeign price level which leads non-cooperative tax rates toexceed their Pareto efficient levels.
- Language
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Englisch
- Bibliographic citation
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Series: CESifo Working Paper ; No. 529
- Classification
-
Wirtschaft
- Subject
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tax competition
market imperfections
internationaltrade
- Event
-
Geistige Schöpfung
- (who)
-
Haufler, Andreas
Pflüger, Michael
- Event
-
Veröffentlichung
- (who)
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Center for Economic Studies and ifo Institute (CESifo)
- (where)
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Munich
- (when)
-
2001
- Handle
- Last update
-
10.03.2025, 11:43 AM CET
Data provider
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Haufler, Andreas
- Pflüger, Michael
- Center for Economic Studies and ifo Institute (CESifo)
Time of origin
- 2001
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