Working Paper Series, Department of Economics, Copenhagen Business School
Morten Hvidt and Søren Bo Nielsen
NONCOOPERATIVE vs MINIMUM-RATE COMMODITY TAXATION
Abstract: This paper demonstrates, within a simple two-country model
of commodity taxation and cross-border shopping, that the tax revenue
(welfare) effects of a minimum tax requirement depend crucially on the
character of the initial noncooperative tax equilibrium, i.e. whether it is
Nash or Stackelberg.
Keywords: Commodity tax; Minimum rate; (follow links to similar papers)
JEL-Codes: F15; H87; (follow links to similar papers)
16 pages, October 9, 2000
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