| Summary: | 碩士 === 東吳大學 === 國際經營與貿易學系 === 98 === Because the economic integration becomes more frequent, the commodity tax base has become an important policy issue. Border management and tax refund problems exist under destination principle; therefore, many countries change their commodity taxation from destination principle to origin principle gradually. In this study, we take an intermediate-good producer (upstream) into the model. We find that the production technology of firms will affect the optimal commodity tax rate. Moreover, the destination principle dominates under the basic model and this result will not be affected by trade costs. If we add the intermediate-goods producer, the result will be different. The optimal commodity tax rate will change to different regimes. Furthermore, the welfare standard of home and foreign country is ambiguous under basic model when both countries have production technical differences. At this time, the destination principle dominates for the foreign country, and the origin principle dominates for the home country. After considering the intermediate-goods producer, we find that destination principle dominates under low trade costs while origin principle dominates under high trade costs.
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