166
Views
0
CrossRef citations to date
0
Altmetric
Original Articles

A macroeconomics perspective on international coordination in sales taxes

Pages 1109-1130 | Received 29 Dec 2010, Accepted 10 Nov 2011, Published online: 26 Mar 2012

References

  • Benigno , Gianluca and Benigno , Pierpaolo . 2003 . Price stability in open economies . Review of Economic Studies , 70 : 743 – 764 . doi: 10.1111/1467-937X.00265
  • Bond Eric , W. and Syropoulos , Constantinos . 1996 . The size of trading blocs market power and world welfare effects . Journal of International Economics , 40 : 411 – 437 . doi: 10.1016/0022-1996(95)01412-8
  • Braid, Ralph , M. 1996 . Symmetric tax competition with multiple jurisdictions in each metropolitan area . American Economic Review , 86 ( 5 ) : 1279 – 1290 .
  • Brainard, William , C. and Trenery Dolbear , F. Jr . 1967 . The possibility of oversupply of local ‘public’ goods: A critical note . Journal of Political Economy , 75 : 86 – 90 . doi: 10.1086/259241
  • Buchanan, James , M. and Z. Kafoglis , Milton . 1963 . A note on public goods supply . American Economic Review , 53 : 403 – 414 .
  • Bucovetsky , Sam, and Wilson , John D. 1991 . Tax competition with two tax instruments . Regional Science and Urban Economics , 21 ( 3 ) : 333 – 350 . doi: 10.1016/0166-0462(91)90062-R
  • Clarida , Richard , Galí, , Jordi and Gertler , Mark . 2002 . A simple framework for international monetary policy analysis . Journal of Monetary Economics , 49 ( 5 ) : 879 – 904 . doi: 10.1016/S0304-3932(02)00128-9
  • Cooley Thomas , F. and C. Prescott , Edward . 1995 . “ Economic growth and business cycles ” . In Frontiers of business cycle research , Edited by: F. , Thomas and Cooley . 1 – 38 . Princeton , NJ : Princeton University Press .
  • Corsetti , Giancarlo , Pesenti , Paolo , Roubini , Nouriel and Tille , Cédric . 2000 . Competitive devaluations: Toward a welfare-based approach . Journal of International Economics , 51 ( 1 ) : 217 – 241 . doi: 10.1016/S0022-1996(99)00043-4
  • Devereux , Michael B. and Engel , Charles . 2003 . Monetary policy in the open economy revisited: Exchange rate flexibility and price setting behavior . Review of Economic Studies , 70 ( 4 ) : 765 – 783 . doi: 10.1111/1467-937X.00266
  • Díaz , Antonia , Pijoan-Mas , Josep and Ríos-Rull , José-Victor . 2003 . Precautionary savings and wealth distribution under habit formation preferences . Journal of Monetary Economics , 50 : 1257 – 1291 . doi: 10.1016/S0304-3932(03)00078-3
  • Dixit , Avinash. 1985 . “ Tax policy in open economies ” . In Handbook of public economics , , ed. , Edited by: J. Auerbach , Alan and Feldstein , Martin . 313 – 74 . Amsterdam : North-Holland/Elsevier .
  • Gros , Daniel. 1987 . A note on the optimal tariff, retaliation and the welfare loss from tariff wars in a framework with intra-industry trade . Journal of International Economics , 23 : 357 – 367 . doi: 10.1016/0022-1996(87)90061-4
  • Haufler , Andreas and Pflüger , Michael . 2004 . International commodity taxation under monopolistic competition . Journal of Public Economic Theory , 6 ( 3 ) : 445 – 470 . doi: 10.1111/j.1467-9779.2004.00174.x
  • Haufler , Andreas , Schjelderup , Guttorm and Stähler , Frank . 2005 . Barriers to trade and imperfect competition: The choice of commodity tax base . International Tax and Public Finance , 12 ( 3 ) : 281 – 300 . doi: 10.1007/s10797-005-0497-5
  • Holtmann , A.G. 1966 . A note on public education and spillovers through migration . Journal of Political Economy , 74 : 524 doi: 10.1086/259206
  • Janeba , Eckhard and Peters , Wolfgang . 1999 . Tax evasion, tax competition and the gains from nondiscrimination: The case of interest taxation in Europe . Economic Journal , 109 ( 452 ) : 93 – 101 . doi: 10.1111/1468-0297.00393
  • Johnson , Harry, G. 1953–1954 . Optimum tariffs and retaliation . Review of Economic Studies , 21 : 142 – 153 . doi: 10.2307/2296006
  • Kanbur , Ravi and Keen , Michael . 1993 . Jeux sans frontièrs: Tax competition and tax coordination when countries differ in size . American Economic Review , 63 : 877 – 892 .
  • Keen , Michael. 2001 . Preferential regimes can make tax competition less harmful . National Tax Journal , 54 : 757 – 762 .
  • Keen , Michael and Marchand , Maurice . 1997 . Fiscal competition and the pattern of public spending . Journal of Public Economics , 66 ( 1 ) : 33 – 53 . doi: 10.1016/S0047-2727(97)00035-2
  • Keen , Michael and Lahiri , Sajal . 1998 . The comparison between destination and origin principles under imperfect competition . Journal of International Economics , 45 : 323 – 350 . doi: 10.1016/S0022-1996(98)00005-1
  • Kocherlakota , Narayana R. 1996 . The equity premium: It's still a puzzle . Journal of Economic Literature , 34 ( 1 ) : 42 – 71 .
  • Krugman , Paul. Is bilateralism bad? NBER Working Paper 2972 . National Bureau of Economic Research .
  • Krusell , Per , Quadrini , Vincenzo and Ríos-Rull , José-Victor . 1996 . Are consumption taxes really better than income taxes? . Journal of Monetary Economics , 37 : 475 – 503 . doi: 10.1016/0304-3932(96)01262-7
  • Kydland , Finn E. and C. Prescott , Edward . 1991 . Hours and employment variation in business cycle theory . Economic Theory , 1 ( 1 ) : 63 – 81 . doi: 10.1007/BF01210574
  • Leahy , Dermot and Peter Neary , J. 2001 . Robust rules for industrial policy open economies . Journal of International Trade and Economic Development , 10 ( 4 ) : 393 – 409 . doi: 10.1080/09638190110073778
  • Liu , Zheng and Pappa , Evi . 2008 . Gains from international monetary policy coordination: Does it pay to be different? . Journal of Economic Dynamics and Control , 32 ( 7 ) : 2085 – 2017 . doi: 10.1016/j.jedc.2007.08.004
  • Lockwood , Ben. 2001 . Tax competition and tax co-ordination under destination and origin principles: a synthesis . Journal of Public Economics , 81 : 279 – 319 . doi: 10.1016/S0047-2727(00)00131-6
  • Mintz , Jack and Tulkens , Henry . 1986 . Commodity tax competition between member states in a federation . Journal of Public Economics , 29 : 133 – 172 . doi: 10.1016/0047-2727(86)90001-0
  • Oates , Wallace E. 1972 . Fiscal federalism , New York : Harcourt Brace Jovanovich .
  • Oates , Wallace E. and M. Schwab , Robert . 1988 . Economic competition among jurisdictions: Efficiency enhancing or distortion inducing? . Journal of Public Economics , 35 ( 3 ) : 333 – 354 . doi: 10.1016/0047-2727(88)90036-9
  • Obstfeld , Maurice and Rogoff , Kenneth . 1995 . Exchange rate economics redux . Journal of Political Economy , 103 ( 3 ) : 624 – 660 . doi: 10.1086/261997
  • Obstfeld , Maurice and Rogoff , Kenneth . 1996 . Foundations of international macroeconomics , Cambridge, MA : MIT Press .
  • Olson , Mancur and Zeckhauser , Richard . 1966 . An economic theory of alliances . Review of Economics and Statistics , 48 : 266 – 279 . doi: 10.2307/1927082
  • Prescott , Edward C. 1986 . Theory ahead of business cycle measurement . Carnegie-Rochester Conference Series on Public Policy , 25 : 11 – 44 . doi: 10.1016/0167-2231(86)90035-7
  • Rotemberg , Julio J. and Woodford , Michael . 1995 . “ Dynamic general equilibrium models with imperfectly competitive product markets ” . In Frontiers of business cycle research , Edited by: F. Cooley , Thomas . Princeton , Princeton, NJ : Princeton University Press .
  • Wildasin , David E. and D. Wilson , John . 1998 . Risky local tax bases: Risk-pooling vs. rent-capture . Journal of Public Economics , 69 ( 2 ) : 229 – 247 . doi: 10.1016/S0047-2727(98)00028-0
  • Williams , Alan. 1966 . The optimal provision of public goods in a system of local government . Journal of Political Economy , 74 : 18 – 33 . doi: 10.1086/259106
  • Wilson , John D. 1986 . A theory of interregional tax competition . Journal of Urban Economics , 19 : 296 – 315 . doi: 10.1016/0094-1190(86)90045-8
  • Zodrow , George R. and Mieszkowski , Peter . 1986 . Taxation in the Tiebout model: The differential effects of head taxes, taxes on land rents, and property taxes . Journal of Economic Literature , 27 : 1089 – 1146 .

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.