期刊名称：Diskussionsbeiträge aus dem Volkswirtschaftlichen Seminar / Universität Göttingen
出版年度：2001
卷号：2001
出版社：Universität Göttingen
摘要：We analyze non-cooperative commodity taxation in a symmetric two- country trade model characterized by monopolistic competition and inter- national firm and capital mobility. In this setting, taxes in one country affect foreign welfare through the relocation of mobile firms and through changes in the rents accruing to capital owners. With consumption-based taxation, these fiscal externalities exactly offset each other and the non-cooperative tax equi- librium is Pareto efficient. With production-based taxation, however, there is an additional externality on the foreign price level which leads non-cooperative tax rates to exceed their Pareto efficient levels.
关键词：: tax competition, market imperfections, international trade
