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Now showing items 1-9 of 9

  • The comparison of ad valorem and specific taxation under uncertainty 

    Kotsogiannis, Christos; Serfes, Konstantinos (Wiley Blackwell, 2013)
    The comparison between specific (per unit) and ad valorem (percentage) taxation has been one of the oldest issues in public finance. In Cournot markets, with deterministic costs structures, conventional wisdom has it that ...
  • The comparison of ad valorem and specific taxation under uncertainty 

    Kotsogiannis, Christos; Serfes, Konstantinos (Wiley Blackwell, 2013)
    The comparison between specific (per unit) and ad valorem (percentage) taxation has been one of the oldest issues in public finance. In Cournot markets, with deterministic costs structures, conventional wisdom has it that ...
  • Coordinating climate and trade policies: Pareto efficiency and the role of border tax adjustments 

    Keen, Michael; Kotsogiannis, Christos (American Economic Association, 2012-11-22)
    This paper explores the role of trade instruments in globally efficient climate policies, focusing on the central issue of whether some form of border tax adjustment BTA) is warranted when carbon prices differ internationally. ...
  • Coordinating climate and trade policies: Pareto efficiency and the role of border tax adjustments 

    Keen, Michael; Kotsogiannis, Christos (Elsevier, 2014)
    This paper explores the role of trade instruments in globally efficient climate policies, focusing on whether or not some form of border tax adjustment (BTA) is warranted when carbon prices differ internationally. The ...
  • Federal tax competition and the efficiency consequences for local taxation of revenue equalization 

    Kotsogiannis, Christos (Springer, 2010-02)
    Recent work has shown that a system of equalization grants can neutralize the efficiency loss caused by tax competition among lower-level governments. These models, however, ignore the vertical tax externalities that occur ...
  • How do institutions affect corruption and the shadow economy? 

    Dreher, Axel; Kotsogiannis, Christos; McCorriston, Steve (Springer, 2009-12)
    This paper analyzes a simple model that captures the relationship between institutional quality, the shadow economy, and corruption. It shows that an improvement in institutional quality reduces the shadow economy and ...
  • Indirect tax harmonization and global public goods 

    Karakosta, Ourania; Kotsogiannis, Christos; Lopez-Garcia, Miguel-Angel (Springer, 2014-02)
    This paper identifies conditions under which, starting from any tax-distorting equilibrium, destination- and origin-based indirect tax-harmonizing reforms are potentially Pareto improving in the presence of global public ...
  • Multiple taxes and alternative forms of FDI: evidence from cross-border acquisitions 

    Herger, Nils; Kotsogiannis, Christos; McCorriston, Steve (Springer, 2015-03-18)
    This paper explores the role of tax instruments in affecting foreign direct investment (FDI), paying particular attention on their effect on two forms of FDI strategy, ‘horizontal’ and ‘vertical’. Applying a decomposition ...
  • Public goods and tax competition in a two-sided market 

    Kotsogiannis, Christos; Serfes, Konstantinos (Wiley, 2010-04)
    A rather neglected issue in the tax competition literature is the dependence of equilibrium outcomes on the presence of firms and shoppers (two-sided markets). Making use of a model of vertical and horizontal differentiation, ...