Commodity taxation and parallel imports

被引：4

作者：

Raimondos-Moller, Pascalis ^{[1
]}

Schmitt, Nicolas ^{[2
]}

机构：

[1] Copenhagen Business Sch, Dept Econ, DK-2000 Frederiksberg, Denmark

[2] Simon Fraser Univ, Burnaby, BC V5A 1S6, Canada

来源：

JOURNAL OF PUBLIC ECONOMICS | 2010年 / 94卷 / 1-2期

关键词：

Parallel import; Commodity taxation; Tax harmonization; IMPERFECT COMPETITION; ORIGIN PRINCIPLES; TAX HARMONIZATION; DESTINATION; TRADE;

D O I：

10.1016/j.jpubeco.2009.09.007

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

We examine the interaction between commodity taxes and parallel imports in a two-country model with imperfect competition While governments determine non-cooperatively their commodity tax rate. the volume of parallel imports is determined endogenously by the retailing sector We compare the positive and normative implications of having commodity taxes based oil destination or origin principle We show that, as the volume of parallel imports increases. non-cooperative origin taxes converge, while destination taxes diverge Moreover, origin taxes are more similar and lead to higher aggregate welfare levels than destination taxes (C) 2009 Elsevier B V All rights reserved

引用

页码：153 / 162

页数：10

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