Arbeitspapier

Commodity Taxation and Regulatory Competition

This paper studies theoretically and empirically competition in commodity taxation and product market regulation between trading partner countries. We present a two-country general equilibrium model in which destination-based commodity taxes finance public goods, and product 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 market regulation are interdependent policies. We find absence of strategic interaction in commodity taxation between governments. Furthermore, we show that domestic regulation has a negative effect on domestic commodity taxation. Finally, we demonstrate that product market regulation is a strategic complementary policy.

Sprache
Englisch

Erschienen in
Series: CESifo Working Paper ; No. 6345

Klassifikation
Wirtschaft
International Economics: General
Structure and Scope of Government: General
State and Local Government; Intergovernmental Relations: General
International Fiscal Issues; International Public Goods
Regulation and Industrial Policy: General
Thema
regulation
commodity tax
strategic interactions

Ereignis
Geistige Schöpfung
(wer)
Moriconi, Simone
Picard, Pierre M.
Zanaj, Skerdilajda
Ereignis
Veröffentlichung
(wer)
Center for Economic Studies and ifo Institute (CESifo)
(wo)
Munich
(wann)
2017

Handle
Letzte Aktualisierung
20.09.2024, 08:21 MESZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Arbeitspapier

Beteiligte

  • Moriconi, Simone
  • Picard, Pierre M.
  • Zanaj, Skerdilajda
  • Center for Economic Studies and ifo Institute (CESifo)

Entstanden

  • 2017

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