THE WELFARE EFFECTS OF REVERSED BORDER TAX ADJUSTMENTS AS A REMEDY UNDER UNILATERAL ENVIRONMENTAL TAXATION
Border Tax Adjustments (BTAs) resurfaced recently in national policy debates as a possible measure to counter the anti-competitiveness effect of unilateral environmental taxes. There seems to be no consensus in the literature on the effectiveness of BTAs under environmental taxes. This paper aims to...
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| Veröffentlicht in: | Energy & environment (Essex, England) England), 2012-12, Vol.23 (8), p.1209-1220 |
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| container_title | Energy & environment (Essex, England) |
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| creator | Seymore, R. Mabugu, M. van Heerden, J. H. |
| description | Border Tax Adjustments (BTAs) resurfaced recently in national policy debates as a possible measure to counter the anti-competitiveness effect of unilateral environmental taxes. There seems to be no consensus in the literature on the effectiveness of BTAs under environmental taxes. This paper aims to provide a theoretical Heckscher-Ohlin analysis that not only challenges the effectiveness of BTAs, but also proposes an alternative approach to counter the anticompetitiveness effect of unilateral environmental taxes. Using conventional Heckscher-Ohlin methodology, in a small country, we show that policy makers should, instead of implementing BTAs, consider the opposite of BTAs to mitigate the anti-competitiveness effects of environmental taxes. We show that gains from trade, due to a reduction in import tariffs, could, under certain assumptions, offset the initial tax induced welfare loss. |
| doi_str_mv | 10.1260/0958-305X.23.8.1209 |
| format | Article |
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Thermal use of fuels</topic><topic>Exact sciences and technology</topic><topic>General. Regulations. Norms. Economy</topic><topic>Green taxes</topic><topic>International borders</topic><topic>Metering. Control</topic><topic>Tariffs</topic><topic>Tax return adjustments</topic><topic>Taxation</topic><topic>Unilateralism</topic><topic>Use taxes</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Seymore, R.</creatorcontrib><creatorcontrib>Mabugu, M.</creatorcontrib><creatorcontrib>van Heerden, J. 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H.</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>THE WELFARE EFFECTS OF REVERSED BORDER TAX ADJUSTMENTS AS A REMEDY UNDER UNILATERAL ENVIRONMENTAL TAXATION</atitle><jtitle>Energy & environment (Essex, England)</jtitle><date>2012-12-01</date><risdate>2012</risdate><volume>23</volume><issue>8</issue><spage>1209</spage><epage>1220</epage><pages>1209-1220</pages><issn>0958-305X</issn><eissn>2048-4070</eissn><abstract>Border Tax Adjustments (BTAs) resurfaced recently in national policy debates as a possible measure to counter the anti-competitiveness effect of unilateral environmental taxes. There seems to be no consensus in the literature on the effectiveness of BTAs under environmental taxes. This paper aims to provide a theoretical Heckscher-Ohlin analysis that not only challenges the effectiveness of BTAs, but also proposes an alternative approach to counter the anticompetitiveness effect of unilateral environmental taxes. 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| ispartof | Energy & environment (Essex, England), 2012-12, Vol.23 (8), p.1209-1220 |
| issn | 0958-305X 2048-4070 |
| language | eng |
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| source | Jstor Complete Legacy; SAGE Journals |
| subjects | Air pollution caused by fuel industries Applied sciences Carbon dioxide emissions Climate change policy Competitiveness Energy Energy. Thermal use of fuels Exact sciences and technology General. Regulations. Norms. Economy Green taxes International borders Metering. Control Tariffs Tax return adjustments Taxation Unilateralism Use taxes |
| title | THE WELFARE EFFECTS OF REVERSED BORDER TAX ADJUSTMENTS AS A REMEDY UNDER UNILATERAL ENVIRONMENTAL TAXATION |
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