Asymmetric commodity tax competition - comment on de Crombrugghe and Tulkens

Article Abstract:

A contention was made regarding a research finding made by de Crombrugghe and Tulkens which claims that asymmetric commodity tax competition results to tax rates that are too low for two countries involved in a Nash game. The effect of asymmetric commodity tax competition relies heavily on a belief that the welfare in the high-tax region is concave in relation to the tax rate of the low-tax nation. A high-tax nation tends to be negatively affected by a tax increase in a low-tax nation whenever an elastic marginal transaction cost schedule is present.

Public Finance Activities, Taxes NEC, Models, Economic aspects, Externalities (Economics), Commodities, Tax rates

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Decentralization and international tax competition

Article Abstract:

The effect of tax competition between two countries that are divided into two regions is analyzed using an econometric model. The effect of decentralization of taxation of goods is also examined.

United States, Foreign trade, Taxes, Analysis, International trade, Tax policy, Regional economics, Decentralization in government, Government decentralization, Countries

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