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  1. Cross-border shopping and the Atkinson-Stiglitz theorem
    Author: Kessing, Sebastian; Koldert, Bernhard
    Published: January 7, 2013
    Publisher:  Universität Siegen, Fakultät III, Siegen

    We introduce cross-border shopping and indirect tax competition into a model of optimal taxation. The Atkinson-Stiglitz result that indirect taxation cannot improve the efficiency of information-constrained tax-transfer policies, and that indirect... more

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    We introduce cross-border shopping and indirect tax competition into a model of optimal taxation. The Atkinson-Stiglitz result that indirect taxation cannot improve the efficiency of information-constrained tax-transfer policies, and that indirect taxes should not be differentiated across goods, is shown to hold in this case. This result is derived for symmetric as well as for asymmetric countries. However, if the tax system must contain elements of indirect taxation, differentiated indirect tax rates arise in the equilibrium and restricting differentiated indirect taxation can be welfare-increasing. -- cross-border shopping ; Atkinson-Stiglitz theorem ; tax competition ; direct and indirect taxes

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    DDC Categories: 330
    Series: Discussion papers in economics ; No. 158-12
    Subjects: Grenzüberschreitung; Iteratives proportionales Anpassungsverfahren; Kauf; Steuer
    Scope: 1 Online-Ressource (19 Seiten)
  2. Cross-border shopping and the Atkinson-Stiglitz theorem
    Author: Kessing, Sebastian; Koldert, Bernhard
    Published: January 7, 2013
    Publisher:  Universität Siegen, Fakultät III, Siegen

    We introduce cross-border shopping and indirect tax competition into a model of optimal taxation. The Atkinson-Stiglitz result that indirect taxation cannot improve the efficiency of information-constrained tax-transfer policies, and that indirect... more

    Access:
    Resolving-System (kostenfrei)

    Location:
    Ruhr-Universität Bochum, Universitätsbibliothek
    Inter-library loan:
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    Location:
    Universitäts- und Landesbibliothek Münster, Zentralbibliothek
    Inter-library loan:
    No inter-library loan

     

    We introduce cross-border shopping and indirect tax competition into a model of optimal taxation. The Atkinson-Stiglitz result that indirect taxation cannot improve the efficiency of information-constrained tax-transfer policies, and that indirect taxes should not be differentiated across goods, is shown to hold in this case. This result is derived for symmetric as well as for asymmetric countries. However, if the tax system must contain elements of indirect taxation, differentiated indirect tax rates arise in the equilibrium and restricting differentiated indirect taxation can be welfare-increasing. -- cross-border shopping ; Atkinson-Stiglitz theorem ; tax competition ; direct and indirect taxes

     
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/84973
    DDC Categories: 330
    Series: Discussion papers in economics ; No. 158-12
    Subjects: Grenzüberschreitung; Kauf; Steuer; Iteratives proportionales Anpassungsverfahren
    Scope: 1 Online-Ressource (19 Seiten)