Market structure and the taxation of international trade
b'The paper compares non-cooperative commodity taxation under the\\ndestination and origin principles under a variety of different\\nassumptions about market structure. We consider a model of\\ninternational duopoly with either quantity or price competition of\\nfirms and either segmented or integrated markets, and a\\nmonopolistic competition model with mobile firms. In each setting\\nthe international spillovers of tax policy are isolated and\\nevaluated at the Pareto efficient tax rate. The sign of the net\\nspillover, and thus the direction that commodity tax competition will take, depends critically on whether lump-sum taxes are available or commodity taxes must be used to finance the government budget.'