Commodity taxation and parallel imports

• 成果类型: Article
• 署名作者: Raimondos-Moller, Pascalis; Schmitt, Nicolas
• 署名单位: Copenhagen Business School; Simon Fraser University
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/j.jpubeco.2009.09.007
• 发表日期: 2010
• 页码: 153-162
• 关键词: Parallel import; Commodity taxation; Tax harmonization

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