Commodity taxation and regulatory competition
Document type :
Compte-rendu et recension critique d'ouvrage
Title :
Commodity taxation and regulatory competition
Author(s) :
Moriconi, Simone [Auteur]
Università cattolica del Sacro Cuore [Milano] [Unicatt]
Lille économie management - UMR 9221 [LEM]
Picard, Pierre [Auteur]
Département d'Économie de l'École Polytechnique [X-DEP-ECO]
Zanaj, Skerdilajda [Auteur]
Center for Research in Economic Analysis [CREA]
Università cattolica del Sacro Cuore [Milano] [Unicatt]
Lille économie management - UMR 9221 [LEM]
Picard, Pierre [Auteur]
Département d'Économie de l'École Polytechnique [X-DEP-ECO]
Zanaj, Skerdilajda [Auteur]
Center for Research in Economic Analysis [CREA]
Journal title :
International Tax and Public Finance
Pages :
1-47
Publisher :
Springer Verlag
Publication date :
2018-11-02
ISSN :
0927-5940
English keyword(s) :
Regulation
Commodity tax
Strategic interactions
Commodity tax
Strategic interactions
HAL domain(s) :
Sciences de l'Homme et Société/Economies et finances
English abstract : [en]
The purpose of this paper is twofold. We first investigate whether product market regulations affect commodity taxation in open-to-trade economies, and second, we study the strategic interaction in regulatory measures ...
Show more >The purpose of this paper is twofold. We first investigate whether product market regulations affect commodity taxation in open-to-trade economies, and second, we study the strategic interaction in regulatory measures between trading partner countries. We present a two-country general equilibrium model in which destination-based commodity taxes finance public goods, and product market regulation affects both the number of firms in the market and product diversity. Based on data for 21 OECD countries over the 1990–2008 period, we provide empirical evidence suggesting that product market regulations are strategic complement policies and that domestic regulations have a negative impact on domestic commodity taxation.Show less >
Show more >The purpose of this paper is twofold. We first investigate whether product market regulations affect commodity taxation in open-to-trade economies, and second, we study the strategic interaction in regulatory measures between trading partner countries. We present a two-country general equilibrium model in which destination-based commodity taxes finance public goods, and product market regulation affects both the number of firms in the market and product diversity. Based on data for 21 OECD countries over the 1990–2008 period, we provide empirical evidence suggesting that product market regulations are strategic complement policies and that domestic regulations have a negative impact on domestic commodity taxation.Show less >
Language :
Anglais
Popular science :
Non
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