Decentralized emission standards with tax competition

We consider a game between jurisdictions within a national economy. Capital migrates between jurisdictions to satisfy an equal return condition. The total supply of capital to the economy is a non-decreasing function of the national return. This allows us to cater for the case where capital has some...

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Main Author: Petchey, Jeffrey Dean
Format: Working Paper
Published: School of Economics and Finance, Curtin Business School 2009
Subjects:
Online Access:http://hdl.handle.net/20.500.11937/3060
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author Petchey, Jeffrey Dean
author_facet Petchey, Jeffrey Dean
author_sort Petchey, Jeffrey Dean
building Curtin Institutional Repository
collection Online Access
description We consider a game between jurisdictions within a national economy. Capital migrates between jurisdictions to satisfy an equal return condition. The total supply of capital to the economy is a non-decreasing function of the national return. This allows us to cater for the case where capital has some home bias and jurisdictions have an incentive to engage in tax competition and set non-zero capital taxes in equilibrium. We then show that this competition does not distort emissions standards and that decentralized provision of environmental policy is locally efficient. Thus, we find no evidence of a race to the bottom or top in emissions standards as a result of tax competition.
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spelling curtin-20.500.11937-30602017-01-30T10:28:18Z Decentralized emission standards with tax competition Petchey, Jeffrey Dean standards capital tax local public goods Emissions decentralization We consider a game between jurisdictions within a national economy. Capital migrates between jurisdictions to satisfy an equal return condition. The total supply of capital to the economy is a non-decreasing function of the national return. This allows us to cater for the case where capital has some home bias and jurisdictions have an incentive to engage in tax competition and set non-zero capital taxes in equilibrium. We then show that this competition does not distort emissions standards and that decentralized provision of environmental policy is locally efficient. Thus, we find no evidence of a race to the bottom or top in emissions standards as a result of tax competition. 2009 Working Paper http://hdl.handle.net/20.500.11937/3060 School of Economics and Finance, Curtin Business School fulltext
spellingShingle standards
capital tax
local public goods
Emissions
decentralization
Petchey, Jeffrey Dean
Decentralized emission standards with tax competition
title Decentralized emission standards with tax competition
title_full Decentralized emission standards with tax competition
title_fullStr Decentralized emission standards with tax competition
title_full_unstemmed Decentralized emission standards with tax competition
title_short Decentralized emission standards with tax competition
title_sort decentralized emission standards with tax competition
topic standards
capital tax
local public goods
Emissions
decentralization
url http://hdl.handle.net/20.500.11937/3060