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Carbon Tax Competitiveness Concerns: Assessing a Best Practices Carbon Credit

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  • Wayne B. Gray
  • Gilbert E. Metcalf

Abstract

This paper considers how industry focused revenue rebating could be used to address competitiveness concerns arising from a unilaterally imposed carbon tax. It focuses on the use of output-based carbon credits tied to best practices in the sector and considers its efficiency and administrative characteristics. It also investigates whether firms have sufficient tax appetite to use such a credit. Such a credit for firms in energy intensive, trade exposed (EITE) sectors could provide compensation for firms and mitigate to some extent competitiveness issues. Some firms, however, would not be able to utilize all of their carbon credits due to insufficient tax appetite.

Suggested Citation

  • Wayne B. Gray & Gilbert E. Metcalf, 2017. "Carbon Tax Competitiveness Concerns: Assessing a Best Practices Carbon Credit," National Tax Journal, National Tax Association;National Tax Journal, vol. 70(2), pages 447-468, June.
    • Handle: RePEc:ntj:journl:v:70:y:2017:i:2:p:447-468
    DOI: 10.17310/ntj.2017.2.08
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    Cited by:

    1. Michael Keen & Ian Parry & James Roaf, 2022. "Border carbon adjustments: rationale, design and impact," Fiscal Studies, John Wiley & Sons, vol. 43(3), pages 209-234, September.
    2. George David Banks & Timothy Fitzgerald, 2020. "A sectoral approach allows an artful merger of climate and trade policy," Climatic Change, Springer, vol. 162(2), pages 165-173, September.
    3. Eva Lyubich & Joseph Shapiro & Reed Walker, 2018. "Regulating Mismeasured Pollution: Implications of Firm Heterogeneity for Environmental Policy," AEA Papers and Proceedings, American Economic Association, vol. 108, pages 136-142, May.
    4. Gorbach, O.G. & Kost, C. & Pickett, C., 2022. "Review of internal carbon pricing and the development of a decision process for the identification of promising Internal Pricing Methods for an Organisation," Renewable and Sustainable Energy Reviews, Elsevier, vol. 154(C).
    5. Rakhmindyarto, Rakhmindyarto & Setyawan, Dhani, 2020. "Understanding the political challenges of introducing a carbon tax in Indonesia," MPRA Paper 111586, University Library of Munich, Germany, revised 02 Aug 2020.
    6. Eva Lyubich & Joseph Shapiro & Reed Walker, 2018. "Regulating Mismeasured Pollution: Implications of Firm Heterogeneity for Environmental Policy," AEA Papers and Proceedings, American Economic Association, vol. 108, pages 136-142, May.

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