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| Author: | Bohringer, C. Rutherford, T. |
| Title: | Carbon taxes with exemptions in an open economy: a general equilibrium analysis of the German tax initiative |
| Journal: | Journal of Environmental Economics and Management
1997 : FEB, VOL. 32:2, p. 189-203 |
| Index terms: | TAXATION OPEN ECONOMY EQUILIBRIUM ANALYSIS |
| Language: | eng |
| Abstract: | Sectoral exemptions from environmental regulation are applied in many countries to avoid adverse adjustment effects in specific industries. The problem with exemptions is that they can make environmental policy together with the issue of unilateral carbon taxes in an open economy. Several countries within the EU have introduced or contemplated unilateral taxes to reduce anthropogenic CO2 emissions. Taxes which are unilaterally imposed in an open economy can have significant impacts on production and employment of energy- and export-intensive industries. |
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