000			01654nab a2200277 c 4500
003			ES-MaIEF
005			20190711181551.0
007			ta
008			190711s2019 gw ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_951084 _aOgawa, Yoshitomo
245			_aPareto - efficient international taxation in the presence of environmental externalities _c Yoshitomo Ogawa and Akihiko Yanase
260			_c2019
500			_aDisponible también en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
504			_aBibliografía.
520			_aThis 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.
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_944179 _aEXTERNALIDADES
650		4	_947492 _aMEDIO AMBIENTE
650		4	_947776 _aMODELOS ECONOMETRICOS
700	1		_958491 _aYanase, Akihiro
773	0		_9160613 _oOP 207/2019/2 _tFinanzArchiv _w(IEF)21244 _x 0015-2218 _g v. 75, n. 2, June 2019, p. 111-126
942			_cART
999			_c140876 _d140876