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- W2490201620 abstract "Abstract This chapter reviews the theoretical debate on the properties of environmental tax reforms and implications for competitiveness. Starting from the Porter hypothesis, a claim was made for improvements in competitiveness from shifting taxation from good to bad – from labour to pollution. The chapter argues with reference to Leibenstein (1966) that the benefits of tax‐shifting need to be appreciated not only from the perspective of allocative efficiency, but also from associated improvements in incentive efficiency. The review is followed by a closer inspection of the concept of competitiveness, whereby both its broader connotations as well as some official definitions are considered. The purpose is to present a clarification of the conceptual and methodological basis for the assessment of competitiveness impacts for energy‐intensive industries and European economies undertaken in this book. In the final section, the chapter presents the research methodology underlying the book as a whole and provides a brief introduction to individual chapters. The need for a complementary research design combining a top‐down macroeconomic with bottom‐up sectoral approaches is argued." @default.
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- W2490201620 title "Carbon‐Energy Taxation, Revenue Recycling, and Competitiveness" @default.
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- W2490201620 doi "https://doi.org/10.1093/acprof:oso/9780199570683.003.0001" @default.
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