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Environmental taxes with heterogeneous consumers: an application to energy consumption in France

Article Abstract:

The efficiency and redistributive power of polluting good taxes in different tax systems are examined. The welfare implications of introducing environmental taxes in the French tax system are studied.

Public Finance Activities, Government domestic functions, Tax Administration, Analysis, Tax administration and procedure, Environmental policy

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Which border taxes? Origin and destination regimes with fiscal competition in output and emission taxes

Article Abstract:

The origin regime and destination regime of emission and output taxes in a two-country world with global externality are analyzed.

Forecasts, trends, outlooks, Interpretation and construction, Forecasts and trends, Market trend/market analysis, Global warming

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Which border taxes? Origin and destination regimes with fiscal competition in output and emission taxes

Article Abstract:

Characteristics of an alternative best emission and output tax in a two-country world having atmospheric spillovers are examined.

Evaluation, Environmental aspects, Externalities (Economics), Emissions (Pollution), Goods and services tax

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