Abstract
We study tax competition when pollution matters. Most notably, we present a dynamic setting, where the supply of capital is endogenous. It is shown that tax competition may involve stricter environmental policy than the cooperative outcome. © 2012 The Author(s).
Original language | English |
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Pages (from-to) | 434-449 |
Journal | International Tax and Public Finance |
Volume | 20 |
Issue number | 3 |
DOIs | |
Publication status | Published - 2013 |