Abstract
Environmental taxation has several drawbacks. Besides the usual criticisms, which often refer to the loss of competitiveness arising in countries which unilaterally adopt such a policy measure, and which call for an international coordination of environmental charges, new critical remarks have recently been raised. On the ground of efficiency,1 emission permits have been proposed to improve upon emission charges when agents’ intertemporal decisions (particularly on innovation) cannot be neglected (Laffont and Tirole, 1994). Moreover, when more than one externality has to be accounted for (e.g. in oligopoly, or in the presence of R&D spillovers) , environmental taxation must be combined with other policy instruments to achieve the social optimum (see Carraro, Katsoulacos and Xepapadeas, 1995; Carraro and Topa, 1994) . Similarly, information asymmetries (e.g. in non-point source pollution problems) ask for policy interventions far more complex than environmental taxation (Cf. Dosi and Graham-Tomasi, 1994) .
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Carraro, C., Soubeyran, A. (1996). Environmental taxation and employment in a multi-sector general equilibrium model. In: Carraro, C., Siniscalco, D. (eds) Environmental Fiscal Reform and Unemployment. Fondazione Eni Enrico Mattei (FEEM) Series on Economics, Energy and Environment, vol 7. Springer, Dordrecht. https://doi.org/10.1007/978-94-015-8652-8_3
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DOI: https://doi.org/10.1007/978-94-015-8652-8_3
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