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Tacit collusion under destination- and origin-based commodity taxation

Haufler, Andreas; Schjelderup, Guttorm - 2000

The paper employs a standard model of dynamic price competition to study how international principles of value-added taxation affect the stability of collusive agreements when producers in an international duopoly agree not to export into each other's home market and tax rates differ across...

Persistent link: https://www.econbiz.de/10001477422

Merger policy to promote "global players"? : Aasimple model

Haufler, Andreas; Nielsen, Søren Bo - 2005

We use a simple framework where firms in two countries serve their respective domestic markets and a world market to analyze under which conditions cost-reducing mergers will be beneficial for the merging firms, the home country, and the world as a whole. For a national merger, the policies...

Persistent link: https://www.econbiz.de/10003086817

Indirect taxation in an integrated Europe : is there a way of avoiding tax distortions without sacrificing national tax autonomy?

Genser, Bernd; Haufler, Andreas; Sørensen, Peter Birch - 1993

The paper discusses the main arguments for destination- versus origin-based commodity taxation in the European Community's Internal Market. Destination-based solutions necessarily distort commodity trade in the Community because final con-sumer purchases can only be taxed in the origin country....

Persistent link: https://www.econbiz.de/10010193621

Unilateral tax reform under the restricted origin principle

Haufler, Andreas - 1991

We analyze the restricted origin principle for taxing international trade in a three-country, three-commodity model where two of the countries form an economic union. Using simplifying assumptions with respect to the initial tax equilibrium and the structure of preferences, the effects of a...

Persistent link: https://www.econbiz.de/10009774755

Tax policy and the location decision of firms

Genser, Bernd; Haufler, Andreas - 1996

an increased role of the EU in the field of capital taxation if mobility costs within Europe are systematically lower … effektiven Steuerbelastung von null zu belegen. Der theoretische Befund signalisiert Handlungsbedarf für die EU auf dem Gebiet … Mobilitatskosten für die Verlagerung von Firmen zwischen der EU und Drittländern. …

Persistent link: https://www.econbiz.de/10010220236

Public goods, international trade, and tax competition

Haufler, Andreas - 1992

The paper sets up an analytical framework within which the arguments for centralized vs. decentralized tax policy can be represented and weighed against each other. Two aspects of the debate are considered: first, the global welfare effects of 'harmonizing' tax reforms are discussed when...

Persistent link: https://www.econbiz.de/10009743284

Reforming an asymmetric union : on the virtues of dual tier capital taxation

Haufler, Andreas; Lülfesmann, Christoph - 2013

The tax competition for mobile capital, in particular the reluctance of small countries to agree on measures of tax coordination, has ongoing political and economic fallouts within Europe. We analyse the effects of introducing a two tier structure of capital taxation, where the asymmetric member...

Persistent link: https://www.econbiz.de/10009720316

Alternative tax principles for the European Community : a computable general equilibrium comparison

Haufler, Andreas - 1991

Persistent link: https://www.econbiz.de/10009708614

Tax competition, tax coordination and tax harmonization : the effects of EMU

Genser, Bernd; Haufler, Andreas - 1995

important tax base. While an origin-based VAT would neither distort trade flows - both within the EU and with third countries … significantly lower within the EU as compared to outside investments. This provides an efficiency argument for minimum source taxes …

Persistent link: https://www.econbiz.de/10009681111

Reforming an asymmetric union : on the virtues of dual tier capital taxation

Haufler, Andreas; Lülfesmann, Christoph - 2013

Persistent link: https://www.econbiz.de/10009691695