Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/85162 
Year of Publication: 
2000
Series/Report no.: 
CoFE Discussion Paper No. 00/32
Publisher: 
University of Konstanz, Center of Finance and Econometrics (CoFE), Konstanz
Abstract: 
This paper studies non-cooperative commodity taxation in a trade model with im-perfect competition and trade costs. Nationally optimal tax policy simultaneously tries to correct the domestic distortion from imperfect competition and to shift rents to the home country. Importantly, this trade-off depends qualitatively on the inter-national commodity tax regime in operation. For low levels of trade costs, we show that production-based commodity taxes dominate from a global welfare perspective, but this ranking is reversed in favor of consumption-based taxation when trade costs become sufficiently high.
Persistent Identifier of the first edition: 
Document Type: 
Working Paper

Files in This Item:
File
Size
315.91 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.