Environmental impacts of tariff and tax reforms under origin and destination principles
Data(s) |
01/05/2015
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Resumo |
The impacts of a point-by-point tariff/tax reform on the environment under the origin-based or destination-based tax principle are examined. The policy reform under the origin-based principle can raise the optimal pollution tax and, hence, improve the environment when the consumption demand and pollution are strongly substitutable, whereas the reform under the destination-based principle lowers the optimal pollution tax and, hence, worsens the environment. Nonetheless, when the consumption demand and pollution exhibit weak substitutes or even complements, the tariff/tax reform results in less environmental deterioration under the destination-based principle. |
Identificador | |
Idioma(s) |
eng |
Publicador |
Blackwell Publishing |
Relação |
http://dro.deakin.edu.au/eserv/DU:30073700/chao-environmentalimpacts-2015.pdf http://www.dx.doi.org/10.1111/1468-0106.12108 |
Direitos |
2015, Wiley-Blackwell Publishing |
Tipo |
Journal Article |