HaufLer, Andreas; Schjelderup, Guttorm; Stähler, Frank - In: International Tax and Public Finance 12 (2005) 3, pp. 281-300
Recent work has started to analyze the choice of international commodity tax base under conditions of imperfect competition. This paper focuses on the effects of changing levels of trade barriers in a model where firms engage in duopoly competition and governments set commodity taxes...