European Business Schools Librarian's Group
Working Papers,
Copenhagen Business School, Department of Economics
No 17-2000: NONCOOPERATIVE vs MINIMUM-RATE COMMODITY TAXATION
Morten Hvidt and Søren Bo Nielsen
Additional contact information
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.
Keywords: Commodity tax; Minimum rate
16 pages, October 9, 2000
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