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) >]
Moriconi, Simone []
15-Aug-2019
International Tax and Public Finance
Kluwer Academic Publishers
26
4
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 interaction in regulatory measures between trading partner countries. We present a two-country general equilibrium model in which destination-based commodity taxes finance public goods, and product market regulation affects both the number of firms 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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