Publication in refereed journal
香港中文大学研究人员 ( 现职)
| 俞肇熊教授 |
| 赵志鉅教授 (经济学系) |
全文
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引用次数
Scopushttp://aims.cuhk.edu.hk/converis/portal/Publication/4Scopus source URL
其它资讯
摘要This paper examines pollution and foreign-capital tax policies on the host country's welfare when foreign-investment tax credits are absent or present in the source country. In the absence of tax credits, the optimal policy is a pollution tax with a foreign-investment tax or subsidy. The presence of tax credits may, however, result in a higher investment tax but a lower pollution tax, leading to higher welfare but lower environmental quality in the host country. The source-country's tax credits may cause a switch in the host-country's capital subsidy to a tax, which may improve the environment.
着者Chao C.-C., Yu E.S.H.
期刊名称Journal of International Trade and Economic Development
出版年份1998
月份3
日期1
卷号7
期次1
出版社Routledge
出版地United Kingdom
页次71 - 85
国际标準期刊号0963-8199
语言英式英语
关键词Foreign investment, Pollution tax, Tax credits
