Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/208439 
Year of Publication: 
2000
Series/Report no.: 
Working paper No. 17-2000
Publisher: 
Copenhagen Business School (CBS), Department of Economics, Frederiksberg
Abstract: 
This paper demonstrates, within a simple two-country model of commodity taxation and cross-border shopping, that the tax revenue (welfare) effects of a minimum tax requirement depend crucially on the character of the initial noncooperative tax equilibrium, i.e. whether it is Nash or Stackelberg.
Subjects: 
Commodity tax
Minimum rate
JEL: 
F15
H87
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-nc-nd Logo
Document Type: 
Working Paper

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