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Horizontal and vertical indirect tax competition: theory and some evidence from the USA

Abstract:

This Paper provides a simple theoretical framework for analysing simultaneous vertical and horizontal competition in excise taxes, and estimates equations informed by the theory on a panel of US state and federal excise taxes on cigarettes and gasoline. We also examine the role played by smuggling. The results are generally consistent with the theory, when the characteristics of the markets for the goods are taken into account. For neither good do federal excise taxes affect state taxes. Taxe...

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Authors


Michael Devereux More by this author
Ben Lockwood More by this author
Michela Redoano More by this author
Publication date:
2006
URN:
uuid:2dd68e03-9a53-46bf-a8cb-50aed9ea6b6f
Local pid:
oai:eureka.sbs.ox.ac.uk:1276

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