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There is a growing literature on commodity tax competition among countries in the European Union (EU). The motivation for this may be due to the fact that different value-added tax (VAT) without physical border control induces cross-border shoppers who pay the VAT of other countries rather than...
Persistent link: https://www.econbiz.de/10005539878
The purpose of this paper is to analyze Nash tax competition among governments that differ in geographical aspect such as their positions. Each government lying on a linear market maximizes its revenue with respect to its own commodity tax rate, taking into account the cross-border shopping...
Persistent link: https://www.econbiz.de/10005539266