|
EconStor >
Deutsches Institut für Wirtschaftsforschung (DIW), Berlin >
DIW-Diskussionspapiere >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/18127
|
| | |
| Title: | | Market structure and the taxation of international trade  |
| Authors: | | Pflüger, Michael Haufler, Andreas |
| Issue Date: | | 2003 |
| Series/Report no.: | | DIW-Diskussionspapiere 370 |
| Abstract: | | The paper compares non-cooperative commodity taxation under the destina- tion and origin principles under a variety of different assumptions about market structure. We consider a model of international duopoly with either quantity or price competition of firms and either segmented or integrated markets, and a mo- nopolistic competition model with mobile firms. In each setting the international spillovers of tax policy are isolated and evaluated at the Pareto efficient tax rate. The sign of the net spillover, and thus the direction that commodity tax com- petition will take, depends critically on whether lump-sum taxes are available or commodity taxes must be used to finance the government budget. |
| Subjects: | | tax competition market imperfections international trade |
| JEL: | | H21 F12 H87 |
| Document Type: | | Working Paper |
| Appears in Collections: | | Publikationen von Forscherinnen und Forschern des DIW DIW-Diskussionspapiere
|
| |
| | |
Download bibliographical data as:
BibTeX
|
| |
Share on:http://hdl.handle.net/10419/18127
|
Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.
|