• Nicolas Djob Li Ngue B.

  Resource Allocation and Tariff Strategies: Rethinking VAT in the Context of Monopolistic Competition

  2025

  We study optimal commodity taxation in an open economy with monopolistic competition and asymmetric scal capacity. In a two-country model, a supranational authority uses destination-based consumption taxes to nance public spending, correct market …

• Nicolas Djob Li Ngue

  Tax Policy Design in a Globalized Economy: A Comparative Analysis of Destination and Origin Principles

  2025

  This paper studies the optimal design of commodity taxation in an open economy with rm mobility and labor market heterogeneity. We develop a two-country general equilibrium model featuring monopolistic competition, endogenous rm relocation, and a …

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• Nicolas Djob Li Ngue B.

  Cross-Border Workers and the Evolution of Taxation: A comparative Analysis of Destination and Origin Principles

  2025

  This paper explores the intricate relationship between taxation principles and cross-border labor dynamics in an increasingly integrated global economy. As countries grapple with the implications of tax competition, we examine whether consumer goods …

• Nicolas Djob Li Ngue

  Taxation in a Globalized Economy: Resource Allocation, Monopolistic Competition, and Cross-Border Dynamics.

  July 2025

  This thesis explores the complexities of tax policy design in a globalized context, focusing on the implications of resource allocation and tariff strategies, particularly in relation to Value Added Tax (VAT) systems. It examines the challenges and o…