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Export Competition and the Remission of Domestic Environmental Taxes

  • Steve Mccorriston

    ()

  • Ian Sheldon

    ()

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    We consider the use of border adjustments to compensate exporters for domestic environmental taxes imposed on an intermediate good. A model of successive oligopoly is used to consider the appropriate border adjustments. In this set-up, the relative importance of the forward incidence of the environmental tax and the backward incidence of the remission play a key role. The results highlight that the simple rule employed by GATT/WTO to set the export remittance equal to the level of the environmental tax is likely to be inappropriate. Copyright Springer Science + Business Media, Inc. 2005

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    File URL: http://hdl.handle.net/10.1007/s10797-005-0476-x
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    Article provided by Springer in its journal International Tax and Public Finance.

    Volume (Year): 12 (2005)
    Issue (Month): 5 (September)
    Pages: 627-637

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    Handle: RePEc:kap:itaxpf:v:12:y:2005:i:5:p:627-637
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