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EconStor >
ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/18847
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Hadjiyiannis, Costas | | en_US |
| dc.contributor.author | | Hatzipanayotou, Panos | | en_US |
| dc.contributor.author | | Michael, Michael S. | | en_US |
| dc.date.accessioned | | 2009-01-28T15:53:18Z | | - |
| dc.date.available | | 2009-01-28T15:53:18Z | | - |
| dc.date.issued | | 2004 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/18847 | | - |
| dc.description.abstract | | 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. | | en_US |
| dc.language.iso | | eng | | en_US |
| dc.publisher | | | | en_US |
| dc.relation.ispartofseries | | CESifo working papers 1208 | | en_US |
| dc.subject.jel | | F18 | | en_US |
| dc.subject.jel | | F15 | | en_US |
| dc.subject.jel | | F22 | | en_US |
| dc.subject.jel | | H21 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.keyword | | optimal income taxes | | en_US |
| dc.subject.keyword | | public pollution abatement | | en_US |
| dc.subject.keyword | | cross-border pollution | | en_US |
| dc.subject.keyword | | capital mobility | | en_US |
| dc.subject.stw | | Kapitalertragsteuer | | en_US |
| dc.subject.stw | | Ökosteuer | | en_US |
| dc.subject.stw | | Umweltpolitik | | en_US |
| dc.subject.stw | | Steuerwettbewerb | | en_US |
| dc.subject.stw | | Optimale Besteuerung | | en_US |
| dc.subject.stw | | Grenzüberschreitende Umweltbelastung | | en_US |
| dc.subject.stw | | Internationale Kapitalmobilität | | en_US |
| dc.subject.stw | | Zwei-Länder-Modell | | en_US |
| dc.subject.stw | | Theorie | | en_US |
| dc.title | | Pollution and capital tax competition within a regional block | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 390920932 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | - |
| Appears in Collections: | | CESifo Working Papers, CESifo Group Munich
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