Environmental Tax Competition Among Jurisdictions

Research Memorandum Department of Economics Leiden University, No. 14, 1992

35 Pages Posted: 22 Jul 2009

See all articles by Koen Caminada

Koen Caminada

Leiden Law School - Department of Economics

Date Written: 1992

Abstract

The use of environmental taxes for pollution problems without spillovers is studied in a multi-jurisdictional setting. The problem is studied using the standard Mintz & Tulkens (1986) model for interjurisdictional tax competition. This is a model with 2 regions, two tradeable private goods: labour and a private consumption good which can be taxed at the production level and one non tradeable local public good. It is demonstrated that the tax competition literature results can not be translated to the environmental tax competition problem for externalities linked to production.

Keywords: optimal taxation, tax competition, environmental levies

JEL Classification: H21, H23, H73, H87

Suggested Citation

Caminada, Koen, Environmental Tax Competition Among Jurisdictions (1992). Research Memorandum Department of Economics Leiden University, No. 14, 1992, Available at SSRN: https://ssrn.com/abstract=1436442 or http://dx.doi.org/10.2139/ssrn.1436442

Koen Caminada (Contact Author)

Leiden Law School - Department of Economics ( email )

P.O. Box 9520
2300 RA Leiden, NL-2300RA
Netherlands
++31715277858 (Phone)

HOME PAGE: http://www.law.leiden.edu/organisation/taxlawandeconomics/economics/staff/caminada.html

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
52
Abstract Views
387
rank
451,476
PlumX Metrics