Conference Agenda
Overview and details of the sessions of this conference. Please select a date or location to show only sessions at that day or location. Please select a single session for detailed view (with abstracts and downloads if available).
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Daily Overview |
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Circular Economy 1 Location: B004 Session Chair: Aude Pommeret, IREGE USMB | |
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Source taxes versus end-of-chain taxes in General Equilibrium 1: U. Tilburg; 2: U.Strasbourg; 3: IREGE USMB, France; 4: EHESS We propose a general equilibrium model to analyze the taxation of an externality, where only the aggregate amount matters. In this common situation, regulation is traditionally considered at the source of the externality. We rigorously define how regulation can also be implemented at the end-of-chain, through taxation of the embodied externality, that is conserved along the value chain through balance or accounting identities, as in the case of greenhouse gas emissions footprinting. We identify conditions under which source-based and/or end-of-chain taxes can implement the same equilibrium. We show that implementation via end-of-chain taxes requires the existence of equilibrium price schedules under which goods are traded as bundles of quantities and embedded externalities. Our results characterize the informational and pricing structures required, and provide a unified general equilibrium framework for the analysis of environmental policies. | |