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Environmental tax competition among jurisdictions

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  • Caminada, Koen

Abstract

The use of environmental taxes for pollution problems without spillovers is studied in a multi-jurisdictional setting. The problem is studied using the standard Mintz & Tulkens (1986) model for interjurisdictional tax competition. This is a model with 2 regions, two tradeable private goods: labour and a private consumption good which can be taxed at the production level and one non tradeable local public good. It is demonstrated that the tax competition literature results can not be translated to the environmental tax competition problem for externalities linked to production.

Suggested Citation

  • Caminada, Koen, 1992. "Environmental tax competition among jurisdictions," MPRA Paper 20186, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:20186
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    File URL: https://mpra.ub.uni-muenchen.de/20186/1/MPRA_paper_20186.pdf
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    References listed on IDEAS

    as
    1. Murty, M.N., 1991. "Externalities, Tax Competition and the Design of an International Carbon Tax," Discussion Papers 91-21, Department of Economics, University of Birmingham.
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    3. Mintz, J. & Tulkens, H., 1990. "Strategic use of tax rates and credits in a model of international corporate income tax competition," CORE Discussion Papers 1990073, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
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    5. Wildasin, David E., 1988. "Nash equilibria in models of fiscal competition," Journal of Public Economics, Elsevier, vol. 35(2), pages 229-240, March.
    6. Mintz, Jack & Tulkens, Henry, 1986. "Commodity tax competition between member states of a federation: equilibrium and efficiency," Journal of Public Economics, Elsevier, vol. 29(2), pages 133-172, March.
    7. Roger H. Gordon, 1983. "An Optimal Taxation Approach to Fiscal Federalism," The Quarterly Journal of Economics, Oxford University Press, vol. 98(4), pages 567-586.
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    More about this item

    Keywords

    environmental taxes; tax competition;

    JEL classification:

    • H41 - Public Economics - - Publicly Provided Goods - - - Public Goods
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies

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