Noncooperative vs. minimum-rate commodity taxation

This paper demonstrates, within a simple two-country model of commodity taxation and cross-border shopping, that the tax revenue (welfare) effects of a minimum tax requirement depend crucially on the character of the initial noncooperative tax equilibrium, i.e. whether it is Nash or Stackelberg.

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Year of publication:	2000
Authors:	Hvidt, Morten ; Nielsen, Søren Bo
Publisher:	Frederiksberg : Copenhagen Business School (CBS), Department of Economics
Subject:	Commodity tax \| Minimum rate

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Series:	Working paper ; 17-2000
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	English
Other identifiers:	32316269X [GVK] hdl:10419/208439 [Handle] hdl:10398/7644 [Handle] RePEc:hhs:cbsnow:2000_017 [RePEc]
Classification:	F15 - Economic Integration ; H87 - International Fiscal Issues
Source:	EconStor

Persistent link: https://www.econbiz.de/10012142240