Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/101801 
Year of Publication: 
1995
Series/Report no.: 
Diskussionsbeiträge - Serie II No. 264
Publisher: 
Universität Konstanz, Sonderforschungsbereich 178 - Internationalisierung der Wirtschaft, Konstanz
Abstract: 
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.
Document Type: 
Working Paper

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