| dc.creator |
Hadjiyiannis, Costas |
|
| dc.creator |
Hatzipanayotou, Panos |
|
| dc.creator |
Michael, Michael S. |
|
| dc.date |
2004 |
|
| dc.date.accessioned |
2013-10-16T07:01:34Z |
|
| dc.date.available |
2013-10-16T07:01:34Z |
|
| dc.date.issued |
2013-10-16 |
|
| dc.identifier |
http://hdl.handle.net/10419/18847 |
|
| dc.identifier |
ppn:390920932 |
|
| dc.identifier.uri |
http://koha.mediu.edu.my:8181/xmlui/handle/10419/18847 |
|
| dc.description |
The paper examines the interaction among taxes on factors income, environmental quality and welfare. We construct a two-country regional block model with capital mobility and crossborder pollution. Pollution in the two countries is simultaneously abated by the private sector, in response to a pollution tax and by the public sector utilizing income and pollution tax revenue. We demonstrate, among other things, that due to the existence of cross-border pollution in many cases the Nash optimal policy on capital income is a positive tax, even if taxes on the income of immobile factors are chosen optimally. This tax rate increases with the degree of cross-border pollution. |
|
| dc.language |
eng |
|
| dc.publisher |
|
|
| dc.relation |
CESifo working papers 1208 |
|
| dc.rights |
http://www.econstor.eu/dspace/Nutzungsbedingungen |
|
| dc.subject |
F18 |
|
| dc.subject |
F15 |
|
| dc.subject |
F22 |
|
| dc.subject |
H21 |
|
| dc.subject |
ddc:330 |
|
| dc.subject |
optimal income taxes |
|
| dc.subject |
public pollution abatement |
|
| dc.subject |
cross-border pollution |
|
| dc.subject |
capital mobility |
|
| dc.subject |
Kapitalertragsteuer |
|
| dc.subject |
Ökosteuer |
|
| dc.subject |
Umweltpolitik |
|
| dc.subject |
Steuerwettbewerb |
|
| dc.subject |
Optimale Besteuerung |
|
| dc.subject |
Grenzüberschreitende Umweltbelastung |
|
| dc.subject |
Internationale Kapitalmobilität |
|
| dc.subject |
Zwei-Länder-Modell |
|
| dc.subject |
Theorie |
|
| dc.title |
Pollution and capital tax competition within a regional block |
|
| dc.type |
doc-type:workingPaper |
|