dc.contributor.author | Tsakiris, Nikos | en |
dc.contributor.author | Hatzipanayotou, Panos | en |
dc.contributor.author | Michael, Michael S. | en |
dc.creator | Tsakiris, Nikos | en |
dc.creator | Hatzipanayotou, Panos | en |
dc.creator | Michael, Michael S. | en |
dc.date.accessioned | 2021-01-25T09:10:04Z | |
dc.date.available | 2021-01-25T09:10:04Z | |
dc.date.issued | 2019 | |
dc.identifier.uri | http://gnosis.library.ucy.ac.cy/handle/7/62930 | |
dc.description.abstract | We develop a model of a small open economy, where pollution per unit of consumption between domestically produced and imported quantities of the same good differs. We show that the first-best policy combination calls for consumption taxes on all polluting goods, and Border Tax Adjustment (BTA) measures, i.e., tariffs or import subsidies. We identify conditions under which well known tariff-tax reform policies for developing economies, such as a consumer-price-neutral piecemeal reform of a trade and a consumption tax, and a consumer-price-neutral reform of all trade and consumption taxes improve welfare. We also evaluate whether a consumer-price-neutral reform of a tariff and a consumption tax is superior to a reform of a tariff alone. | en |
dc.language.iso | en | en |
dc.source | Journal of Public Economic Theory | en |
dc.source.uri | https://ideas.repec.org/p/aue/wpaper/1811.html | |
dc.title | Border Tax Adjustments and Tariff-Tax Reforms with Consumption Pollution | en |
dc.type | info:eu-repo/semantics/article | |
dc.description.volume | 21 | |
dc.description.issue | 6 | |
dc.description.startingpage | 1107 | |
dc.author.faculty | Σχολή Οικονομικών Επιστημών και Διοίκησης / Faculty of Economics and Management | |
dc.author.department | Τμήμα Οικονομικών / Department of Economics | |
dc.type.uhtype | Article | en |
dc.contributor.orcid | Michael, Michael S. [0000-0002-7642-1261] | |
dc.contributor.orcid | Hatzipanayotou, Panos [0000-0002-7176-1347] | |
dc.gnosis.orcid | 0000-0002-7642-1261 | |
dc.gnosis.orcid | 0000-0002-7176-1347 | |