search query: @indexterm taxation / total: 1872
reference: 111 / 1872
| Author: | Haufler, A. Pflüger, M. |
| Title: | International oligopoly and the taxation of commerce with revenue-constrained governements |
| Journal: | Economica
2007 : AUG, VOL. 74:295, p. 451-473 |
| Index terms: | competition government oligopoly revenue taxation |
| Language: | eng |
| Abstract: | This paper evaluates the incentives for strategic commodity tax-setting under destination and origin regimes when competition is imperfect and commodity taxes must be used to finance the government budget. The paper compares different cases of international duopoly where firms compete over quantities or prices and markets are segmented or integrated. The results show that origin-based commodity taxation leads to a downward competition of tax rates in each of the models analysed. |
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