Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/149308
Authors: 
Antoniou, Fabio
Hatzipanayotou, Panos
Michael, Michael S.
Tsakiris, Nikos
Year of Publication: 
2016
Series/Report no.: 
CESifo Working Paper 6221
Abstract: 
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.
Subjects: 
commodity taxation
destination principle
origin principle
cross-border pollution
JEL: 
H21
H23
H87
Document Type: 
Working Paper

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