Pareto - efficient international taxation in the presence of environmental externalities Yoshitomo Ogawa and Akihiko Yanase
By: Ogawa, Yoshitomo
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Contributor(s): Yanase, Akihiro.
Material type: 
ArticlePublisher: 2019Subject(s): FISCALIDAD INTERNACIONAL | EXTERNALIDADES | MEDIO AMBIENTE | MODELOS ECONOMETRICOS
In:
FinanzArchiv v. 75, n. 2, June 2019, p. 111-126 Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 207/2019/2-1 (Browse shelf) | Available | OP 207/2019/2-1 |
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.
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