研討日期

20149610:30 ~ 13:00

研討地點

台大社會科學院27教室

題目

Commodity Taxation and the Environment Under Origin and Destination Principles

作者

Chi-Chur Chao

Eden S. H. Yu

文獻出處

Working paper

報告人

Eden S. H. Yu

參加人員

Eden Yu王光正黃鴻、梁文榮、陳宏易、張瑞雲、彭正浩、高國峯、陳金盛、丁虹仁、吳尚弈、呂得成、周冰瑤、施姵全

摘要

A point-by-point tariff/tax reform on the environment under the origin or destination-based tax principle is examined. This policy reform under the origin principle can raise the optimal pollution tax and hence improve the environment when the consumption demand and pollution are strongly complementary, whereas the reform under the destination principle lowers the optimal pollution tax and hence worsens the environment. Nonetheless, when the consumption demand and pollution exhibit weak complements or even substitutes, the tariff/tax reform results in less environmental deterioration under the destination-based principle.