NDLI: Tax Principles, Product Differentiation and the Nature of Competition

Content Provider	Springer Nature Link
Author	Hashimzade, Nigar Khodavaisi, Hassan Myles, Gareth D.
Copyright Year	2005
Abstract	We analyze the choice between the origin and destination principles of taxation when there is product differentiation and Bertrand competition. If taxes are redistributed to consumers and demand is linear the origin principle dominates the destination principle whatever the degree of product differentiation and extent of economic integration. With nonlinear demand the origin principle dominates if there is sufficient economic integration. When the social value assigned to tax revenue is higher than the private value, the destination principle dominates for intermediate values of product differentiation and economic integration. The same results are also shown to hold with Cournot competition.
Starting Page	695
Ending Page	712
Page Count	18
File Format	PDF
ISSN	09275940
Journal	International Tax and Public Finance
Volume Number	12
Issue Number	6
e-ISSN	15736970
Language	English
Publisher	Kluwer Academic Publishers
Publisher Date	2005-01-01
Publisher Place	Boston
Access Restriction	One Nation One Subscription (ONOS)
Subject Keyword	commodity taxation imperfect competition Bertrand competition Cournot competition Public Finance & Economics Business Taxation Finance /Banking
Content Type	Text
Resource Type	Article
Subject	Finance Accounting Economics and Econometrics

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Tax Principles, Product Differentiation and the Nature of Competition