Kristian, BEHRENS; HAMILTON, Johnathan H.; Gianmarco … - Institut de Recherche Économique et Sociale (IRES), … - 2007
We develop a model of commodity tax competition with monopolistically competitive internationally mobile firms, transport costs, and asymmetric country sizes. We investigate the impacts of non-cooperative tax setting, as well as of tax harmonization and changes in the tax principle, in both the...