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Export Competition And The Remission Of Domestic Environmental Taxes

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  • McCorriston, Steve
  • Sheldon, Ian M.
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    Abstract

    In this paper we consider the use of border adjustments to compensate exporters for domestic environmental taxes even when the environmental tax is imposed on an intermediate good. Although GATT/WTO rules allow for border adjustments, there has been little analysis of them. A model of successive oligopoly is used to consider the appropriate border adjustments since many industries where environmental excise taxes are applied can be characterised as imperfectly competitive. We show that the border adjustment currently allowed for in GATT/WTO rules is, under certain circumstances, likely to be too low to maintain the competitiveness of exporters. In some cases, an export tax would be justified.

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    File URL: http://purl.umn.edu/21994
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    Bibliographic Info

    Paper provided by American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association) in its series 2003 Annual meeting, July 27-30, Montreal, Canada with number 21994.

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    Date of creation: 2003
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    Handle: RePEc:ags:aaea03:21994

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    Keywords: International Relations/Trade;

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    1. Jota Ishikawa & Barbara J. Spencer, 1996. "Rent-Shifting Export Subsidies with an Imported Intermediate Product," NBER Working Papers 5458, National Bureau of Economic Research, Inc.
    2. Fullerton, Don & Metcalf, Gilbert E., 2002. "Tax incidence," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 26, pages 1787-1872 Elsevier.
    3. Kyle Bagwell & Robert W. Staiger, 2001. "The WTO as a Mechanism for Securing Market Access Property Rights: Implications for Global Labor and Environmental Issues," Journal of Economic Perspectives, American Economic Association, vol. 15(3), pages 69-88, Summer.
    4. James Poterba & Julio Rotemberg, 1995. "Environmental taxes on intermediate and final goods when both can be imported," International Tax and Public Finance, Springer, vol. 2(2), pages 221-228, August.
    5. Dixit, Avinash K, 1986. "Comparative Statics for Oligopoly," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 27(1), pages 107-22, February.
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