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dc.contributor.authorMcCracken, Scotten_NZ
dc.contributor.authorStähler, Franken_NZ
dc.date.available2011-04-07T03:05:39Z
dc.date.copyright2007-02en_NZ
dc.identifier.citationMcCracken, S., & Stähler, F. (2007). Economic integration and the choice of commodity tax base with endogenous market structures (Economics Discussion Papers Series No. 701). University of Otago. Retrieved from http://hdl.handle.net/10523/931en
dc.identifier.urihttp://hdl.handle.net/10523/931
dc.description.abstractThis paper analyzes the choice of commodity tax base when countries set their taxes non-cooperatively in a two-country symmetric reciprocal dumping model of intra-industry trade with free entry and trade costs. We show that the consumption base (destination principle) dominates the production base (origin principle) when trade costs are high or demand is linear. For lower levels of trade costs and nonlinear demand, the welfare ranking of the two tax bases is ambiguous. Hence, there is no clear preference for a tax principle with an ongoing movement towards closer economic Integration. JEL-Classification: F12, H20.en_NZ
dc.format.mimetypeapplication/pdf
dc.publisherUniversity of Otagoen_NZ
dc.relation.ispartofseriesEconomics Discussion Papers Seriesen_NZ
dc.subjectEconomic integrationen_NZ
dc.subjectcommodity taxationen_NZ
dc.subjectimperfect competitionen_NZ
dc.subjectendogenous market structures.en_NZ
dc.subjectTradeen_NZ
dc.subject.lcshH Social Sciences (General)en_NZ
dc.subject.lcshHB Economic Theoryen_NZ
dc.titleEconomic integration and the choice of commodity tax base with endogenous market structuresen_NZ
dc.typeDiscussion Paperen_NZ
dc.description.versionUnpublisheden_NZ
otago.bitstream.pages31en_NZ
otago.date.accession2007-03-09en_NZ
otago.schoolEconomicsen_NZ
otago.openaccessOpen
otago.place.publicationDunedin, New Zealanden_NZ
dc.identifier.eprints557en_NZ
otago.school.eprintsEconomicsen_NZ
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otago.relation.number701en_NZ
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