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| Author: | Batabyal, A. |
| Title: | On the possibility of attaining environmental and trade objectives simultaneously |
| Journal: | Environmental and Resource Economics
1994 : DEC, VOL. 4:6, p. 545-553 |
| Index terms: | TAXATION TRADE INTERNATIONAL |
| Language: | eng |
| Abstract: | With the greening of political debate around the world, large nations - precluded from using trade instruments explicitly - have become aware of the fact that they can manipulate their domestic tax structure to attain environmental and trade objectives simultaneously. In this note the authors show how such nations can attain these two targets with one instrument. Specifically, they show how to construct dual purpose taxes. They then focus on the empirical determinants of these taxes. |
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