Horizontal and Vertical Indirect Tax Competition: Theory and Some Evidence From the USA.
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....
| Main Authors: | , , |
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| Format: | Working paper |
| Language: | English |
| Published: |
CEPR
2004
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