Arbeitspapier
Tax coordination in a cross-hauling model: Conflict or harmony of interest?
The paper analyzes strategic commodity taxation in a model with trade in a single private good which is simultaneously imported by consumers of a high-tax region and exported by its producers. Conditions for the existence of a Nash equilibrium are given and an asymmetry is introduced through different preferences for public goods. Two tax coordination measures are discussed, a minimum tax rate and a coordinated increase in the costs of cross-border shopping. It is shown that tax coordination generally benefits the high-tax country while the low-tax region will gain only if the intensity of tax competition is high in the initial equilibrium or if governments are price-sensitive towards the effective marginal costs of public good supply.
- Sprache
-
Englisch
- Erschienen in
-
Series: Diskussionsbeiträge - Serie II ; No. 233
- Klassifikation
-
Wirtschaft
- Thema
-
Steuerharmonisierung
Steuerwettbewerb
Verbrauchsteuer
Grenzüberschreitender Verkehr
Öffentliche Güter
Wohlfahrtsanalyse
Theorie
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Haufler, Andreas
- Ereignis
-
Veröffentlichung
- (wer)
-
Universität Konstanz, Sonderforschungsbereich 178 - Internationalisierung der Wirtschaft
- (wo)
-
Konstanz
- (wann)
-
1994
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Haufler, Andreas
- Universität Konstanz, Sonderforschungsbereich 178 - Internationalisierung der Wirtschaft
Entstanden
- 1994
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