Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/104105
Authors: 
Haufler, Andreas
Pflüger, Michael
Year of Publication: 
2003
Series/Report no.: 
Munich Discussion Paper 2003-23
Abstract: 
The paper compares non-cooperative commodity taxation under the destination 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 monopolistic 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 competition 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: 
F12
H21
H87
Persistent Identifier of the first edition: 
Document Type: 
Working Paper

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