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The choice of commodity tax base in the presence of horizontal foreign direct investment (2014)
Journal Article
McCracken, S. (2015). The choice of commodity tax base in the presence of horizontal foreign direct investment. International tax and public finance, 22(5), 811-833. https://doi.org/10.1007/s10797-014-9332-1

We analyse the choice of commodity tax base, when countries set their taxes non-cooperatively in a reciprocal dumping model of homogeneous goods trade with horizontal foreign direct investment (FDI). We show that the consumption base (destination pri... Read More