Reference : Commodity taxation and regulatory competition
Scientific Presentations in Universities or Research Centers : Scientific presentation in universities or research centers
Business & economic sciences : Economic systems & public economics
http://hdl.handle.net/10993/19095
Commodity taxation and regulatory competition
English
Moriconi, Simone []
Picard, Pierre M mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Center for Research in Economic Analysis (CREA) >]
Zanaj, Skerdilajda mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Center for Research in Economic Analysis (CREA) >]
Jan-2014
International
Singapour Management University
January 2014
Singapour Management University
Singapour
[en] Regulation ; commodity tax ; strategic interactions ; fiscal federalism
[en] This paper studies competition in regulation and commodity taxation between
trading countries. We present a general equilibrium model in which destination based
consumption taxes finance public goods, while regulation of entry determines the number
of firms in the markets. We find (i) no strategic interaction in commodity taxes;
(ii) regulation leads to lower commodity tax rates if demand for public goods is more
sensitive to income than demand for private goods and (iii) regulation policy is a
strategically complement instrument if consumers do not over value product diversity.
In the empirical part of the paper, we test our predictions using panel data for 21
OECD countries over the period 1990-2008.
http://hdl.handle.net/10993/19095

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