Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/101699 
Autor:innen: 
Erscheinungsjahr: 
1994
Schriftenreihe/Nr.: 
Diskussionsbeiträge - Serie II No. 233
Verlag: 
Universität Konstanz, Sonderforschungsbereich 178 - Internationalisierung der Wirtschaft, Konstanz
Zusammenfassung: 
The paper analyzes strategic commodity taxation in a model with trade in a single private good which is simultaneously imported by consumers of a high-tax region and exported by its producers. Conditions for the existence of a Nash equilibrium are given and an asymmetry is introduced through different preferences for public goods. Two tax coordination measures are discussed, a minimum tax rate and a coordinated increase in the costs of cross-border shopping. It is shown that tax coordination generally benefits the high-tax country while the low-tax region will gain only if the intensity of tax competition is high in the initial equilibrium or if governments are price-sensitive towards the effective marginal costs of public good supply.
Dokumentart: 
Working Paper

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