Environmental levies and distortionary taxation: reply

Article Abstract:

Don Fullerton (1997) supports the results of Bovenberg and de Mooij's (1994) paper that environmental taxes are inclined to be more or less distortionary than other taxes in the presence of distortionary taxes. Fullerton states that the optimal pollution tax depends on the normalization rule utilized which decides whether or not the government should raise taxes for more revenue. The normalization rule specifically used is the most suitable for analyzing the government's environmental tax policy and for examining the flaws of the double-dividend argument.

Tax Law, Economics, Research and Development in the Social Sciences and Humanities, Taxes NEC, Pollution, Consumption taxes

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Symmetric tax competition with multiple jurisdictions in each metropolitan area

Article Abstract:

A theoretical model for investigating the taxation decisions of sub-metropolitan governments is proposed. The model has three jurisdictional levels, three factors of production and Nash interactions which occur in a different market compared to other models. The model assumes that the residents of each local jurisdiction own the business land in the jurisdiction.

Tax Administration, Tax administration and procedure, Local government

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