Integrating climate policy and fiscal policy: national policies under international systems competition

在对财政联邦制文献的调查接近尾声时，broadway和Tremblay（2012）得出结论，民族国家发现自己在提供公共产品方面越来越受到国际（税收）竞争和严格财政约束的压力。出于同样的原因，环境和气候政策似乎也很可能受到限制。然而，很少有文献调查税收竞争和国家债务对国家环境和气候政策的限制作用，以及气候政策如何推动限制并为财政政策创造新的选择。该项目解决了这一知识缺口的两个核心问题：1。税收竞争和国家债务为国家政策，特别是国家环境和气候政策创造了哪些限制和机会？相反，气候政策为政府的财政政策提供了哪些机会？为此，该项目侧重于气候政策和减少税收竞争和/或国家债务战略的协同作用，研究如何将这些方面明确联系起来，从而改善这两个问题。该项目通过两个工作包解决这些问题，一个是关于税收竞争的，另一个是关于国家债务的。这些工作包中的每一个都由三个任务构成。对于气候政策和税收竞争的相互关系，我们考虑了(i)不对称的税收竞争和区域差异，（ii）利益集团的作用，以及（iii）顶级政府的范围。在气候政策和国家债务的背景下，我们关注(i)公共债务税收平滑框架下的气候政策，（ii）公共债务政治经济框架下的气候政策，最后（iii）预算机构在气候政策债务政策中的作用。第三个工作包借鉴了前几个工作包的发展，探讨了气候政策环境下税收竞争与债务之间的反馈。为此，该项目汇集了波茨坦气候影响研究所和Universität柏林技术研究所在气候政策、税收竞争和公共债务建模方面的专业知识。因此，提出的研究议程可以依赖于理论分析和数值模拟。该项目为期三年，双方出资相等。地理上的邻近和现有的良好工作关系确保了两个伙伴的密切合作。

Towards the end of their survey of fiscal federalism literature Boadway and Tremblay (2012) conclude that national states find themselves increasingly under pressure from international (tax) competition and tight fiscal constraints in providing public goods. By the same token, constraints on environmental and climate policies seem very likely. Yet there is little literature that investigates the limiting effects that tax competition and national debt impose on national environmental and climate policy and, likewise, how climate policy could push back limits and create new options for fiscal policy. This project addresses two questions at the core of this gap of knowledge: 1. What limitations and opportunities do tax competition and national debt create for national policies, in particular for national environmental and climate policy?2. Contrary, which opportunities does climate policy offer governments with respect to their fiscal policy?To this end, the project focuses on synergies of climate policy and strategies to reduce tax competition and/or national debt, investigating how explicitly linking these aspects may deliver improvements for both issues. The project addresses these questions in two work packages, one on tax competition and the other one on national debt. Each of these work packages is structured in three tasks. For the interrelation of climate policy and tax competition, we consider (i) asymmetric tax competition and regional differences, (ii) the role of interest groups, and (iii) the scope of a top-level government. In the con-text of climate policy and national debt, we focus on (i) climate policy in a tax-smoothing-framework of public debt, (ii) climate policy in a political-economy-framework of public debt, and finally (iii) the role of budget institutions in debt policy for climate policy. A third work package draws on the de-velopments of the previous work packages and explores feedbacks between tax competition and debt in a climate policy setting.To this end, the project brings together the expertise of the Potsdam Institute for Climate Impact Research and the Technische Universität Berlin in modeling climate policy, tax competition, and public debt. The proposed research agenda can therefore rely on both theoretical analysis and numerical modeling.The project is designed for a three year time period with equal contributions by both partners. Close cooperation of the two partners is ensured by geographical vicinity and existing good working relations.