Scientific presentation in universities or research centers (Scientific presentations in universities or research centers)
Commodity taxation and regulatory competition
Moriconi, Simone; Picard, Pierre M; Zanaj, Skerdilajda


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Keywords :
Regulation; commodity tax; strategic interactions; fiscal federalism
Abstract :
[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.
Disciplines :
Economic systems & public economics
Author, co-author :
Moriconi, Simone
Picard, Pierre M ;  University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Center for Research in Economic Analysis (CREA)
Zanaj, Skerdilajda  ;  University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Center for Research in Economic Analysis (CREA)
Language :
Title :
Commodity taxation and regulatory competition
Publication date :
January 2014
Event name :
Singapour Management University
Event organizer :
Singapour Management University
Event date :
January 2014
Audience :
Available on ORBilu :
since 15 December 2014


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