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Killinger, Sebastian
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Diskussionsbeiträge: Serie II, Sonderforschungsbereich 178 "Internationalisierung der Wirtschaft", Universität Konstanz 264
The paper deals with the analysis of nationally optimal tax structures as to internalize crossborder externalities. Furthermore, the existence of a double dividend arising from the implementation of pollution taxes is evaluated. In the presence of lump-sum taxes both pollution taxes and capital taxes serve to internalize the externalities, and to strategically influence the capital rent at the world capital market. In the case where lump-sum taxes are not available, conditions are found under which a double dividend can be reaped from the introduction of a pollution tax, i.e. that environmental quality improves and, additionally, private incomes rise.
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Working Paper

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