Market Structure and the Taxation of International Trade

Andreas Haufler and Michael Pflüger

No 1080, CESifo Working Paper Series from CESifo

Abstract: The paper compares non-cooperative commodity taxation under the destination and origin principles under a variety of different assumptions about market structure. We consider a model of international duopoly with either quantity or price competition of firms and either segmented or integrated markets, and a monopolistic competition model with mobile firms. In each setting the international spillovers of tax policy are isolated and evaluated at the Pareto efficient tax rate. The sign of the net spillover, and thus the direction that commodity tax competition will take, depends critically on whether lump-sum taxes are available or commodity taxes must be used to finance the government budget.

Keywords: tax competition; market imperfections; international trade (search for similar items in EconPapers)
JEL-codes: F12 H21 H87 (search for similar items in EconPapers)
Date: 2003
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Related works:
Working Paper: Market Structure and the Taxation of International Trade (2003)
Working Paper: Market structure and the taxation of international trade (2003)
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Persistent link: https://EconPapers.repec.org/RePEc:ces:ceswps:_1080

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