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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. doi: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

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). doi:10.1007/s10797-008-9099-3. ISSN 0927-5940

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