Haufler, Andreas; Schjelderup, Guttorm; Staehler, Frank - Zentrum für Finanzen und Ökonometrie, Fachbereich … - 2000
This paper studies non-cooperative commodity taxation in a trade model with im-perfect competition and trade costs … perspective, but this ranking is reversed in favor of consumption-based taxation when trade costs become sufficiently high. …. Nationally optimal tax policy simultaneously tries to correct the domestic distortion from imperfect competition and to shift …