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  • 标题:Tacit collusion and international commodity taxation
  • 本地全文:下载
  • 作者:Andreas Haufler Guttorm Schjelderup
  • 期刊名称:Discussion Papers / Norwegian School of Economics and Business Administration
  • 印刷版ISSN:0804-6824
  • 出版年度:2003
  • 卷号:2003
  • 出版社:Bergen
  • 摘要:The paper employs a model of dynamic price competition to study how international commodity taxation affects the stability of collusive agreements when producers in an international duopoly agree not to export into each other’s home market. We consider both the choice of international tax prin- ciple and the harmonization of tax rates and differentiate between a setting where production costs differ between countries, and a setting where exoge- nous tax rate differentials are the only asymmetry. The conclusions derived from this model differ strongly from those obtained under the assumption of competitive product markets.
  • 关键词:commodity taxation, dynamic price competition
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