Ogawa, Yoshitomo
Pareto - efficient international taxation in the presence of environmental externalities / Yoshitomo Ogawa and Akihiko Yanase .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
Bibliografía.
This study analyzes Pareto-efficient international taxation, comprising commodity taxes, tariffs, and environmental taxes, in a multicountry economy. In such an economy, each country has a distinct revenue constraint and there are various types of cross-border environmental externalities. We show that Pareto-efficient international taxation is characterized by the standard Ramsey commodity tax rule, the collinearity of the tariff vector, and general-equilibrium Pigouvian environmental taxation. Our Pigouvian tax formula is applicable to a wide variety of contexts, including global, regional, and localized pollution, and it yields important suggestions for the single pricing of cross-border pollution.
FISCALIDAD INTERNACIONAL
EXTERNALIDADES
MEDIO AMBIENTE
MODELOS ECONOMETRICOS
Yanase, Akihiro
FinanzArchiv 0015-2218 v. 75, n. 2, June 2019, p. 111-126
Pareto - efficient international taxation in the presence of environmental externalities / Yoshitomo Ogawa and Akihiko Yanase .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
Bibliografía.
This study analyzes Pareto-efficient international taxation, comprising commodity taxes, tariffs, and environmental taxes, in a multicountry economy. In such an economy, each country has a distinct revenue constraint and there are various types of cross-border environmental externalities. We show that Pareto-efficient international taxation is characterized by the standard Ramsey commodity tax rule, the collinearity of the tariff vector, and general-equilibrium Pigouvian environmental taxation. Our Pigouvian tax formula is applicable to a wide variety of contexts, including global, regional, and localized pollution, and it yields important suggestions for the single pricing of cross-border pollution.
FISCALIDAD INTERNACIONAL
EXTERNALIDADES
MEDIO AMBIENTE
MODELOS ECONOMETRICOS
Yanase, Akihiro
FinanzArchiv 0015-2218 v. 75, n. 2, June 2019, p. 111-126