Optimal taxation, global externalities and labor mobility

被引:12
作者
Aronsson, T [1 ]
Blomquist, S
机构
[1] Umea Univ, Dept Econ, SE-90187 Umea, Sweden
[2] Univ Uppsala, Dept Econ, SE-75120 Uppsala, Sweden
关键词
transboundary externalities; fiscal federalism; optimal taxation;
D O I
10.1016/S0047-2727(02)00077-4
中图分类号
F [经济];
学科分类号
02 ;
摘要
This paper concerns transboundary environmental problems in the context of an optimal tax model. We assume that part of the labor force is mobile across countries, and that the set of tax instruments includes a nonlinear income tax and a commodity tax on the 'dirty' good that is causing damage to the environment. The purpose is to compare the (globally optimal) second best policy of a cooperative equilibrium with the policy implicit in a noncooperative equilibrium. We show that the commodity taxes differ between equilibria because of. (i) transboundary externalities not internalized by national governments, (ii) interaction effects between environmental and other policies, and (iii) labor mobility. (C) 2002 Elsevier B.V. All rights reserved.
引用
收藏
页码:2749 / 2764
页数:16
相关论文
共 29 条
[21]   Taxation, migration, and pollution [J].
Sandmo, A ;
Wildasin, DE .
INTERNATIONAL TAX AND PUBLIC FINANCE, 1999, 6 (01) :39-59
[22]   ANOMALY AND STABILITY IN THE THEORY OF EXTERNALITIES [J].
SANDMO, A .
QUARTERLY JOURNAL OF ECONOMICS, 1980, 94 (04) :799-807
[23]  
TAHVONEN O, 1994, EUROPEAN J POLITICAL, V10, P686
[24]  
Tuomala M., 1997, INT TAX PUBLIC FINAN, V4, P379
[25]   EVALUATION OF INVIVO AND INVITRO REPOPULATION ASSAYS FOR MURINE HEMATOPOIETIC STEM-CELLS [J].
VANDERSLUIJS, JP ;
BAERT, MRM ;
VANBEURDEN, CAJ ;
PLOEMACHER, RE .
COMPARATIVE HAEMATOLOGY INTERNATIONAL, 1992, 2 (03) :117-124
[26]   INTERREGIONAL SPILLOVERS IN THE PRESENCE OF PERFECT AND IMPERFECT HOUSEHOLD MOBILITY [J].
WELLISCH, D .
JOURNAL OF PUBLIC ECONOMICS, 1994, 55 (02) :167-184
[27]  
Wellisch D., 1995, INT TAX PUBLIC FINAN, V2, P245, DOI DOI 10.1007/BF00877500
[28]   HOUSEHOLD MIGRATION AND THE LOCAL PUBLIC-SECTOR - EVIDENCE FROM SWEDEN, 1981-1984 [J].
WESTERLUND, O ;
WYZAN, ML .
REGIONAL STUDIES, 1995, 29 (02) :145-157
[29]  
WILDASIN DE, 1991, AM ECON REV, V81, P757