search query: @indexterm taxation / total: 1872
reference: 378 / 1872
| Author: | Nielsen, S.B. |
| Title: | A simple model of commodity taxation and cross-border shopping |
| Journal: | Scandinavian Journal of Economics
2001 : VOL. 103:4, p. 599-623 |
| Index terms: | COMMODITIES TAXATION |
| Freeterms: | CROSS-BORDER SHOPPING |
| Language: | eng |
| Abstract: | This paper sets up a simple model in which two countries, differing in geographical extent, engage in commodity tax competition originating in opportunities for cross-border shopping. The non-cooperative tax equilibrium and various coordination initiatives are examined in the benchmark model and in two model extensions incorporating 1) costs of transportation for goods and 2) border inspection. |
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