Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/208439
Authors: 
Hvidt, Morten
Nielsen, Søren Bo
Year of Publication: 
2000
Series/Report no.: 
Working paper 17-2000
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: 
https://creativecommons.org/licenses/by-nc-nd/3.0/
Document Type: 
Working Paper

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