Arbeitspapier

On the Efficiency of Destination and Origin Commodity Taxation in the Presence of Consumption Generated Cross-Border Pollution

zu Verbundenen Objekten

We combine consumption generated cross-border pollution and public pollution abatement in a theoretical framework to examine the efficiency of the destination and origin principles of commodity taxation. The key result of our study is that with public pollution abatement, the non-cooperative equilibrium origin-based consumption taxes are set efficiently. This result holds not only in the context of symmetric countries, but under certain conditions carry over also to asymmetric countries. The non-cooperative equilibrium destination-based consumption taxes are inefficient. In the absence of public pollution abatement, the Nash equilibrium commodity taxes under either taxation principle are inefficient.

Sprache
Englisch

Erschienen in
Series: CESifo Working Paper ; No. 6221

Klassifikation
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Taxation and Subsidies: Externalities; Redistributive Effects; Environmental Taxes and Subsidies
International Fiscal Issues; International Public Goods
Thema
commodity taxation
destination principle
origin principle
cross-border pollution

Ereignis
Geistige Schöpfung
(wer)
Antoniou, Fabio
Hatzipanayotou, Panos
Michael, Michael S.
Tsakiris, Nikos
Ereignis
Veröffentlichung
(wer)
Center for Economic Studies and ifo Institute (CESifo)
(wo)
Munich
(wann)
2016

Handle
Letzte Aktualisierung
10.03.2025, 11:46 MEZ

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Objekttyp

  • Arbeitspapier

Beteiligte

  • Antoniou, Fabio
  • Hatzipanayotou, Panos
  • Michael, Michael S.
  • Tsakiris, Nikos
  • Center for Economic Studies and ifo Institute (CESifo)

Entstanden

  • 2016

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