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Environmental impacts of tariff and tax reforms under origin and destination principles

Chao, Chi-Chur and Yu, Eden S. H. 2015, Environmental impacts of tariff and tax reforms under origin and destination principles, Pacific economic review, vol. 20, no. 2, pp. 310-322, doi: 10.1111/1468-0106.12108.

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Title Environmental impacts of tariff and tax reforms under origin and destination principles
Author(s) Chao, Chi-Chur
Yu, Eden S. H.
Journal name Pacific economic review
Volume number 20
Issue number 2
Start page 310
End page 322
Total pages 13
Publisher Blackwell Publishing
Place of publication Chichester, Eng
Publication date 2015-05
ISSN 1361-374X
1468-0106
Summary The impacts of a point-by-point tariff/tax reform on the environment under the origin-based or destination-based tax principle are examined. The policy reform under the origin-based principle can raise the optimal pollution tax and, hence, improve the environment when the consumption demand and pollution are strongly substitutable, whereas the reform under the destination-based principle lowers the optimal pollution tax and, hence, worsens the environment. Nonetheless, when the consumption demand and pollution exhibit weak substitutes or even complements, the tariff/tax reform results in less environmental deterioration under the destination-based principle.
Language eng
DOI 10.1111/1468-0106.12108
Field of Research 140210 International Economics and International Finance
Socio Economic Objective 910303 Trade Policy
HERDC Research category C1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2015, Wiley-Blackwell Publishing
Persistent URL http://hdl.handle.net/10536/DRO/DU:30073700

Document type: Journal Article
Collection: School of Economics
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