Non-cooperative vs. Minimum-Rate Commodity Taxation |
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Authors: | Morten Hvidt,& Sø ren Bo Nielsen |
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Affiliation: | University of Copenhagen |
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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 non-cooperative tax equilibrium, i.e. whether it is Nash or Stackelberg. |
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