文章基本信息

标题：THE NON-NEUTRALITY OF WTO BORDER TAX ADJUSTMENTS FOR ENVIRONMENTAL EXCISE TAXES UNDER IMPERFECT COMPETITION
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作者：McCorriston, Steve ; Sheldon, Ian M.
期刊名称：Journal of Food Distribution Research
印刷版ISSN：0047-245X
出版年度：2002
期号：SUPPL
出版社：Food Distribution Research Society
摘要：Border tax adjustments for environmental taxes should leave imports of final goods unchanged. If intermediate and final goods markets are imperfectly competitive though, non-neutrality can result. Under Cournot behavior, an import tax equal to the environmental tax is too high, and under Bertrand, an import subsidy is the appropriate policy.