Morten Hvidt and Søren Bo Nielsen
Morten Hvidt: University of Copenhagen, Postal: Economic Policy Research Unit, University of Copenhagen
Søren Bo Nielsen: University of Copenhagen, Postal: Economic Policy Research Unit, University of Copenhagen
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.
16 pages, October 9, 2000
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