Tax competition leading to strict environmental policy

被引：1
|
作者：
Cees Withagen
Alex Halsema
机构：
[1] VU University Amsterdam,Department of Spatial Economics
[2] VU University Amsterdam,Centre for World Food Studies
来源：
International Tax and Public Finance | 2013年 / 20卷
关键词：
Environmental policy; Race to the bottom; Pollution taxation; Q58; H23;
D O I：
暂无
中图分类号：
学科分类号：
摘要：
We study tax competition when pollution matters. Most notably, we present a dynamic setting, where the supply of capital is endogenous. It is shown that tax competition may involve stricter environmental policy than the cooperative outcome.
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页码：434 / 449
页数：15
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