DSpace Repository

International Commodity Taxation under Monopolistic Competition

Show simple item record

dc.creator Haufler, Andreas
dc.creator Pflüger, Michael
dc.date 2003
dc.date.accessioned 2013-10-16T06:58:07Z
dc.date.available 2013-10-16T06:58:07Z
dc.date.issued 2013-10-16
dc.identifier http://hdl.handle.net/10419/18068
dc.identifier ppn:368873005
dc.identifier.uri http://koha.mediu.edu.my:8181/xmlui/handle/10419/18068
dc.description We analyze non-cooperative commodity taxation in a two-country trade model characterized by monopolistic competition and international firm and capital mobility. In this setting, taxes in one country affect foreign welfare through the relocation of mobile firms and through changes in the rents accruing to capital owners. With consumption-based taxation, these fiscal externalities exactly offset each other and the non-cooperative tax equilibrium is Pareto efficient. With production-based taxation, however, there are additional externalities on the foreign tax base and the foreign price level which lead non-cooperative tax rates to exceed their Pareto efficient levels.
dc.language eng
dc.publisher Deutsches Institut für Wirtschaftsforschung (DIW) Berlin
dc.relation DIW-Diskussionspapiere 332
dc.rights http://www.econstor.eu/dspace/Nutzungsbedingungen
dc.subject H87
dc.subject H21
dc.subject F12
dc.subject ddc:330
dc.subject tax competition
dc.subject market imperfections
dc.subject international trade
dc.subject Verbrauchsteuer
dc.subject Neue Aussenhandelstheorie
dc.subject Ursprungslandprinzip
dc.subject Nichtkooperatives Spiel
dc.subject Steuerwettbewerb
dc.subject Steuerwirkung
dc.subject Pareto-Optimum
dc.subject Theorie
dc.title International Commodity Taxation under Monopolistic Competition
dc.type doc-type:workingPaper


Files in this item

Files Size Format View

There are no files associated with this item.

This item appears in the following Collection(s)

Show simple item record

Search DSpace


Advanced Search

Browse

My Account