introduce either taxation or rationing. Each treatment is subjected to two conditions: the burden of the deficit is either …-riding. Individualized taxation brings the voluntary contributions closer to the optimum while uniform rationing appears to be the worst …

utility distribution, and then apply the model to examine the effects of a move from joint to individual taxation. We show …

integrated production and thus leads to more outsourcing. Additionally, we analyse how domestic costs and taxation affect the … and therefore, increase employment. Concerning the impact of taxation, we find that a lower consumption tax on output … but higher fixed costs than the domestic production, we show that the opposite effects concerning competition and taxation …