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386 results, from 321
  • Diskussionspapiere 370 / 2003

    Market Structure and the Taxation of International Trade

    The paper compares non-cooperative commodity taxation under the destination and origin principles under a variety of different assumptions about market structure. We consider a model of international duopoly with either quantity or price competition of firms and either segmented or integrated markets, and a monopolistic competition model with mobile firms. In each setting the international spillovers ...

    2003| Andreas Haufler, Michael Pflüger
  • Refereed essays Web of Science

    Fiscal Decentralisation and Economic Growth in High-Income OECD Countries

    Among the majority of high-income OECD countries, the degree of fiscal decentralisation has converged over the last 30 years towards an intermediate level. The theoretical arguments for and against fiscal decentralisation point to explanations for this tendency, because both extreme decentralisation and extreme centralisation are associated with disadvantages for economic growth. Hence, the observed ...

    In: Fiscal Studies 24 (2003), 3, S. 237-274 | Ulrich Thießen
  • Externe Monographien

    Market Structure and the Taxation of International Trade

    München: CESifo, 2003, 39 S.
    (CESifo Working Papers ; 1080)
    | Andreas Haufler, Michael Pflüger
  • Materialien 32 / 2003

    Intergenerational Justice and Sustainability: Economic Theory and Measurement ; Expert Workshop Held at the DIW Berlin, April 15-16, 2003 ; Proceedings

    2003| Reimund Schwarze (Hrsg.)
  • Diskussionspapiere 329 / 2003

    Voting on Redistribution with Tax Evasion

    This paper analyzes voting on a linear income tax which is redistributed lump sum to the taxpayers. Individuals can evade taxes, which leads to penalties if evasion is detected. Since preferences satisfy neither single peakedness nor single crossing, an equilibrium may not exist. When it does exist, it may have interesting properties, in particular, the poor and the rich may form a coalition against ...

    2003| Rainald Borck
  • Diskussionspapiere 332 / 2003

    International Commodity Taxation under Monopolistic Competition

    We analyze non-cooperative commodity taxation in a two-country trade model characterized by monopolistic competition and international 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 ...

    2003| Andreas Haufler, Michael Pflüger
  • Diskussionspapiere 333 / 2003

    The Comparison between Ad Valorem and Unit Taxes under Monopolistic Competition

    This paper shows that the welfare dominance of ad valorem over unit taxes under imperfect competition, extends to the Dixit-Stiglitz framework with differentiated products, entry and love of variety. This contrasts against findings by Anderson et al. (J Public Econ, 2001) made in a similar framework, but under Bertrand competition.

    2003| Philipp J. H. Schröder
  • Diskussionspapiere 335 / 2003

    Tax Competition and the Choice of Tax Structure in a Majority Voting Model

    This note studies the choice of tax structure in a majority voting model with tax competition. Regions may tax mobile capital or immobile labor. Individuals differ with respect to their relative endowments of labor and capital. Even though a lump sum tax is available, the equilibrium capital tax in a jurisdiction may be positive. In a symmetric equilibrium, this will be true if the median capital endowment ...

    2003| Rainald Borck
  • Diskussionspapiere 349 / 2003

    Energy Taxation and Competitiveness: Special Provisions for Business in Germany's Environmental Tax Reform

    Environmental taxation very often comprises special provisions for parts of the business sector in order to attenuate effects on competitiveness of emissionintensive activities. This paper discusses motives, alternative designs and criteria for the evaluation of such safeguards and analyzes if such provisions can reconcile environmental and economicobjectives. It looks at theoretical aspects as well ...

    2003| Michael Kohlhaas
  • Economic Bulletin 6 / 2003

    The Taxation of Commercial Vehicles Across Europe Calls for Harmonisation

    2003| Hartmut Kuhfeld, Uwe Kunert
386 results, from 321
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