Abstract
dc:descriptionFinally, a tax competition model is proposed to study the impact of Pigouvian pollution taxes on the location and output decisions of freely mobile firms. In the model, capital is characterized as either polluting or nonpolluting and then regional planners are permitted to independently select tax rates on the two capital types. By decomposing the resulting tax rates we can infer that, contrary to models in which no distinction is made between revenue generating taxes and pollution correcting taxes, pollution taxes have no impact on the distortion that is known to result from interjurisdictional tax competition.
Degree
thesis:*- Name thesis:degree_name
- Ph.D.
- Level thesis:degree_level
- Dissertation
- Discipline thesis:degree_discipline
- Economics
- Grantor
- University of Illinois at Urbana-Champaign
- Year dc:date
- 2015
Author and committee
dc:creator, dc:contributor.*- Author dc:creator
-
- Smith, Stefani C.
- Contributors dc:contributor
-
- Conley, John P.
Subjects
dc:subject × 1Rights
- Language dc:language
- eng
Identifiers
dc:identifier.*- Identifier
- (MiAaPQ)AAI9737257
- OAI identifier oai:identifier
- oai:www.ideals.illinois.edu:2142/85615