Inderscience Publishers

Are carbon taxes the best tool to implement the Kyoto commitments? A comment on Stephen Smith's paper

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These comments cover key aspects of Smith's paper. They focus on problems of awarding a central role to carbon taxes, and extend the discussion to harnessing the power of property rights via tradable permits.

Keywords: tax harmony, tax competition, allocative efficiency, location decisions, capital mobility, ecological dumping, price elasticity, efficiency, tradable permits

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