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And the Tax Winner Is… Endogenous Timing in the Commodity Taxation Race

Author

Listed:
  • Hubert Kempf

    (CES - Centre d'économie de la Sorbonne - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique, ENS Cachan - École normale supérieure - Cachan, PSE - Paris School of Economics - UP1 - Université Paris 1 Panthéon-Sorbonne - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - EHESS - École des hautes études en sciences sociales - ENPC - École des Ponts ParisTech - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement)

  • Grégoire Rota-Graziosi

    (CERDI - Centre d'Études et de Recherches sur le Développement International - UdA - Université d'Auvergne - Clermont-Ferrand I - CNRS - Centre National de la Recherche Scientifique)

Abstract

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Suggested Citation

  • Hubert Kempf & Grégoire Rota-Graziosi, 2014. "And the Tax Winner Is… Endogenous Timing in the Commodity Taxation Race," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-01306077, HAL.
    • Handle: RePEc:hal:cesptp:hal-01306077
    DOI: 10.15609/annaeconstat2009.113-114.67
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    Cited by:

    1. Hindriks, Jean & Nishimura, Yukihiro, 2015. "A note on equilibrium leadership in tax competition models," Journal of Public Economics, Elsevier, vol. 121(C), pages 66-68.
    2. Grégoire Rota-Graziosi, 2016. "Implementing Tax Coordination and Harmonization through Voluntary Commitment," Working Papers halshs-01332058, HAL.
    3. HINDRIKS, Jean & nishimura, YUKIHIRO, 2014. "International tax leadership among asymmetric countries," LIDAM Discussion Papers CORE 2014028, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).

    More about this item

    Keywords

    commodity tax competition;

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