Reference : Commodity taxation and regulatory competition
Scientific journals : Article
Business & economic sciences : International economics
http://hdl.handle.net/10993/36970
Commodity taxation and regulatory competition
English
Zanaj, Skerdilajda mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Center for Research in Economic Analysis (CREA) >]
Picard, Pierre M mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Center for Research in Economic Analysis (CREA) >]
2018
International Tax and Public Finance
Kluwer Academic Publishers
Yes (verified by ORBilu)
International
0927-5940
1573-6970
Heidelberg
Netherlands
[en] Regulation, commodity tax, strategic interactions
[en] The purpose of this paper is twofold. We first investigate whether product market regulations
affect commodity taxation in open-to-trade economies and second we study the strategic interac-
tion in regulatory measures between trading partner countries. We present a two-country general
equilibrium model in which destination-based commodity taxes fi nance public goods, and product
market regulation affects both the number of fi rms in the market and product diversity. Based on
data for 21 OECD countries over the 1990-2008 period, we provide empirical evidence suggesting
that product market regulations are strategic complement policies and that domestic regulations
have a negative impact on domestic commodity taxation.
Researchers ; Professionals ; Students ; General public
http://hdl.handle.net/10993/36970

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