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Market Access and WTO Border Tax Adjustments for Environmental Excise Taxes under Imperfect Competition

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  • STEVE M cCORRISTON
  • IAN M. SHELDON

Abstract

The literature identifies linkages between domestic environmental policies and trade, the treatment of imports being an important issue in administration of domestic environmental excise taxes. With the aim of ensuring foreign exporters do not attain a competitive advantage, border tax adjustments are used. Since most environmental excise taxes apply to intermediate goods, the relevant border tax adjustment applies to final imported goods. However, when both intermediate and final goods markets are oligopolistic, border tax adjustments may be non-neutral. Moreover, even if market access is unchanged, border tax adjustments can still lead to redistribution of profits between domestic and foreign firms. Copyright 2005 Blackwell Publishing Inc..

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  • STEVE M cCORRISTON & IAN M. SHELDON, 2005. "Market Access and WTO Border Tax Adjustments for Environmental Excise Taxes under Imperfect Competition," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 7(4), pages 579-592, October.
  • Handle: RePEc:bla:jpbect:v:7:y:2005:i:4:p:579-592
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    Cited by:

    1. Lisa Anouli├Ęs, 2015. "The Strategic and Effective Dimensions of the Border Tax Adjustment," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 17(6), pages 824-847, December.
    2. Ian Sheldon & Steve McCorriston, 2012. "Climate policy and border tax adjustments: Might industrial organization matter?," EconoQuantum, Revista de Economia y Negocios, Universidad de Guadalajara, Centro Universitario de Ciencias Economico Administrativas, Departamento de Metodos Cuantitativos y Maestria en Economia., vol. 9(2), pages 7-28, Julio-Dic.
    3. Ghosh, Madanmohan & Luo, Deming & Siddiqui, Muhammad Shahid & Zhu, Yunfa, 2012. "Border tax adjustments in the climate policy context: CO2 versus broad-based GHG emission targeting," Energy Economics, Elsevier, vol. 34(S2), pages 154-167.
    4. Sheldon, Ian & McCorriston, Steve, 2014. "Climate Policy and Border Measures: The Case of the US Aluminum Industry," 2014 Annual Meeting, July 27-29, 2014, Minneapolis, Minnesota 169544, Agricultural and Applied Economics Association.
    5. Tsung-Hsiu Tsai & Kuang-I Tu & Jiunn-Rong Chiou, 2015. "Tariffs and Environmental Taxes in the Presence of Environmental R&D," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 60(3), pages 413-431, March.

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