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Commodity Taxation and Regulatory Competition
Moriconi, Simone - 2015
This paper studies competition in commodity taxation and product market regulation between trading partners. To explain … destination-based commodity taxes finance public goods and product market regulation affects the number of firms in the market. We … taxation and product market regulation are interdependent policies. We confirm the absence of strategic interaction in …
Persistent link: https://www.econbiz.de/10013013135
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Commodity taxation and regulatory competion
Moriconi, Simone; Picard, Pierre M.; Zanaj, Skerdilajda - 2017
This paper studies theoretically and empirically competition in commodity taxation and product market regulation … taxes finance public goods, and product market regulation affects both the number of firms in the market and product … commodity taxation and product market regulation are interdependent policies. We find absence of strategic interaction in …
Persistent link: https://www.econbiz.de/10011603122
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Commodity taxation and regulatory competition
Moriconi, Simone; Picard, Pierre M.; Zanaj, Skerdilajda - In: International tax and public finance 26 (2019) 4, pp. 919-965
Persistent link: https://www.econbiz.de/10012231270
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Commodity Taxation and Regulatory Competition
Moriconi, Simone - 2017
This paper studies theoretically and empirically competition in commodity taxation and product market regulation … taxes finance public goods, and product market regulation affects both the number of firms in the market and product … commodity taxation and product market regulation are interdependent policies. We find absence of strategic interaction in …
Persistent link: https://www.econbiz.de/10012960999
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Commodity taxation and regulatory competition
Moriconi, Simone; Picard, Pierre M.; Zanaj, Skerdilajda - 2015
Persistent link: https://www.econbiz.de/10011540503
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Commodity taxation and regulatory competition
Moriconi, Simone; Picard, Pierre M.; Zanaj, Skerdilajda - 2012
Persistent link: https://www.econbiz.de/10009722579
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Tax competition and tax structure in open federal economies : evidence from OECD countries with implications for the European Union
Goodspeed, Timothy J. - 1999 - Revised: March, 1999
Tax competition arguments suggest that governements that operate in an open economy (such as local governments) should not and will not rely on non-benefit taxes, such as the income tax. Yet we observe reliance on income taxes by local governments in many countries, and such reliance changes...
Persistent link: https://www.econbiz.de/10011443043
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Tax Competition and Tax Structure in Open Federal Economies : Evidence from OECD Countries with Implications for the European Union
Goodspeed, Timothy - 2008
Tax competition arguments suggest that a government that operate in an open economy (such as local governments) should not and will not rely on non-benefit taxes, such as the income tax. Yet we observe reliance on income taxes by local governments in many countries, and such reliance changes...
Persistent link: https://www.econbiz.de/10014089728
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The Influence of Globalization on Taxes and Social Policy - an Empirical Analysis for OECD Countries
Dreher, Axel - 2005
Using panel regression for the period 1970-2000 the paper analyzes whether globalization has influenced the OECD countries' social and overall spending as well as their tax rates on labor, consumption and capital. Accounting for potential endogeneity of the regressors, the results show that...
Persistent link: https://www.econbiz.de/10014074896
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Analysis of VAT in the Proposed Budget
Siddiqui, Mohammad S. - 2011
Bangladesh introduced Value Added Tax (VAT) on July 1, 1991. It has replaced the excise duty on domestic production at the production stage and sales tax on imports at the import stage. The change was intended to be revenue neutral, with some exemptions of agricultural and service sectors and...
Persistent link: https://www.econbiz.de/10013125973