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Economic integration and the choice of commodity tax base with endogenous market structures (2009)
Journal Article
McCracken, S., & Stähler, F. (2010). Economic integration and the choice of commodity tax base with endogenous market structures. International tax and public finance, 17(2), 91-113. https://doi.org/10.1007/s10797-008-9099-3

This paper analyzes the choice of commodity tax base when countries set their taxes noncooperatively in a two-country symmetric reciprocal dumping model of intraindustry trade with free entry and trade costs. We show that the consumption base (destin... Read More about Economic integration and the choice of commodity tax base with endogenous market structures.