Title: Optimal differentiation of international environmental taxes in the presence of national labor market distortions
Authors : Felder, Stefan
Schleiniger, Reto
Published in : Environmental & resource economics
Volume(Issue) : 15
Issue : 1
Pages : 89
Pages to: 102
Publisher / Ed. Institution : Springer
Issue Date: 2000
License (according to publishing contract) : Licence according to publishing contract
Type of review: Peer review (publication)
Language : English
Subjects : Environment; Tax; Optimal taxation; Distortion
Subject (DDC) : 349: Comparative law and foreign law
Abstract: We explore the implication of the ‘double dividend’ debate for international environmental taxes. In our scenario, small open economies with different labor market distortions follow a common environmental policy and use national environmental tax revenues to finance labor tax cuts. Since the double dividend hypothesis does not hold, a high labor tax implies a low environmental tax relative to other countries. The optimal differentiation of international environmental taxes is proven to be a function of the national labor tax rates and the uncompensated elasticities of labor supply.
Departement: School of Management and Law
Organisational Unit: Center for Energy and Environment (CEE)
Publication type: Article in scientific journal
DOI : 10.1023/A:1008333918321
ISSN: 0924-6460
1573-1502
URI: https://digitalcollection.zhaw.ch/handle/11475/13008
Appears in Collections:Publikationen School of Management and Law

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