Optimal Tax Policies with Private-Public Clean-Up, Cross-Border Pollution and Capital Mobility
Optimal Tax Policies with Private-Public Clean-Up, Cross-Border Pollution and Capital Mobility
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结合公私清理、跨境污染和资本流动的最优税收政策
DOI：
10.2139/ssrn.355623
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发表时间：
2002
影响因子：
--
通讯作者：
Michael S. Michael
中科院分区：
文献类型：
--
作者：
Costas Hadjiyiannis;P. Hatzipanayotou;Michael S. Michael
本文构建了一个具有两个不同国家的地区、跨境污染以及地区内货物和资本自由流动的模型。污染减少福利，私人和公共污染同时减少。公共污染减排的资金来源是一次性支付和污染税收入。公共污染减排的引入使我们能够根据公共污染减排的边际成本推导出最优的污染税。我们推导并比较了每个国家的纳什税、合作性一次性税和污染税，并研究了跨境污染和资本流动如何影响它们。最后，我们研究了资本流动性对污染税对净污染的有效性的影响。
This paper builds a model of a region with two non-identical countries, cross-border pollution and free movements of goods and capital within the region. Pollution reduces welfare and there is simultaneous private and public pollution abatement. Public pollution abatement is financed with the use of lump-sum and pollution tax revenue. The introduction of public pollution abatement enables us to derive the optimal pollution taxes in terms of the marginal cost of public pollution abatement. We derive and compare for each country the Nash and cooperative lump-sum and pollution taxes and examine how cross-border pollution and capital mobility affect them. Finally, we examine the impact of capital mobility on the effectiveness of pollution taxes on net pollution.