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| Author: | Aronsson, T. Blomquist, S. |
| Title: | Optimal taxation, global externalities and labor mobility |
| Journal: | Journal of Public Economics
2003 : DEC, VOL. 87:12, p. 2749-2764 |
| Index terms: | Fiscal policy Tax optimization |
| Freeterms: | Transboundary externalities |
| Language: | eng |
| Abstract: | This paper concerns transboundary environmental problems in the context of an optimal tax model. The authors show that the commodity taxes differ between equilibria because of: (1) transboundary externalities not internalized by national governments, (2) interaction effects between environmental and other policies, (3) labour mobility. |
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