search query: @indexterm taxation / total: 1872
reference: 125 / 1872
| Author: | Cremer, H. Gahvari, F. |
| Title: | Which border taxes? Origin and destination regimes with fiscal competition in output and emission taxes |
| Journal: | Journal of Public Economics
2006 : NOV, VOL. 90:10-11, p. 2121-2142 |
| Index terms: | externalities output taxation |
| Freeterms: | emission taxes |
| Language: | eng |
| Abstract: | This article posits a two-stage game in tax regime and tax rates to study the property of second best emission and output taxes in a two-country world with atmospheric externality. It shows for example that it is possible to have a prisoner's dilemma game where the origin-origin regime Pareto-dominates, but the choice of the destination regime is the dominant strategy for each country. |
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