GDL

Journal from gdlhub / 2017-08-14 11:52:53
Oleh : Kristian Behrens, Jonathan H. Hamilton, Gianmarco I.P. Ottaviano, Jacques-François Thisse, ELSEVIER (behrens@core.ucl.ac.be (K. Behrens), jon.hamilton@cba.ufl.edu (J.H. Hamilton), ottavian@economia.unibo.it (G.I.P. Ottaviano), thisse@core.ucl.ac.be (J.-F. Thisse).)
Dibuat : 2010-06-30, dengan 1 file

Keyword : Commodity, tax, harmonization,location, industry
Url : http://www.elsevier.com/locate/econbase

We study the positive implications of commodity taxation and tax harmonization under the destination


and origin principles when firms are monopolistic competitors facing variable demand elasticity and


segmented markets. Our emphasis is on the international location of firms in the presence of market size


asymmetries and trade costs. Under the destination principle, an increase in the tax rate of a country always


causes some firms to relocate to the other. This effect may be reversed under the origin principle when


economic integration is deep enough. Under tax harmonization the choice of a common tax principle is


irrelevant for the market outcomes and for the global tax revenues. It affects, however, the distribution of


revenues between small and large countries.


2006 Elsevier B.V. All rights reserved.

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