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| Author: | Raimondos-Moller, P. Schmitt, N. |
| Title: | Commodity taxation and parallel imports |
| Journal: | Journal of Public Economics
2010 : FEB, VOL. 94:1-2, p. 153-162 |
| Index terms: | taxation commodities imports models |
| Language: | eng |
| Abstract: | This paper examines the interaction btw. commodity taxes (hereafter as: c-tax/es) and parallel imports (here as: prl-imps.) in a 2-country model with imperfect competition. While governments determine non-cooperatively (as: non-coop.) their c-tax/es rate, the volume of prl-imps. is determined endogenously by the retailing sector. Compared is the positive and normative implications of having c-taxes based on destination/origin principle. It is shown that, with the volume of prl-imps. increasing, non-coop. origin taxes (as: o-taxes) converge, while destination taxes (as: d-taxes) diverge. Furthermore, o-taxes are more similar and lead to higher aggregate welfare levels than d-taxes. |
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