全球智库信息集成服务系统(G2TT): DP3400 Do Countries Compete over Corporate Tax Rates?

G2TT

来源类型	Discussion paper
规范类型	论文
来源ID	DP3400
	DP3400 Do Countries Compete over Corporate Tax Rates?
	Michael Devereux; Ben Lockwood; Michela Redoano
发表日期	2002-05-20
出版年	2002
语种	英语
摘要	The US decision not to ratify the Kyoto Protocol and the recent outcomes of the Bonn and Marrakech Conferences of the Parties drastically reduces the effectiveness of the Kyoto Protocol in controlling GHG emissions. The reason is not only the reduced emission abatement in the US, but also the spillover effects on technology and countries? relative bargaining power induced by the US decision. Therefore, it is crucial to analyse whether an incentive strategy exists that could induce the US to revise their decision and to comply with the Kyoto commitments. One solution, occasionally proposed in the literature and in actual policymaking, is to link negotiations on climate change control with decisions concerning international R&D cooperation. This Paper explores this idea by analysing on the one hand the incentives for EU, Japan and Russia to adopt this strategy, and on the other hand the incentives for the US to join a coalition which cooperates both on climate change control and on technological innovation. The extended regime in which cooperation takes place on both dimensions (GHG emissions and R&D) will be examined from the view-point of countries? profitability and free-riding incentives. Finally, after having assessed the effectiveness and credibility of the issue linkage strategy, we explore the economic and environmental benefits of a new, recently proposed regime, which aims at achieving GHG emission control by enhancing cooperation on technological innovation and diffusion (without targets on emissions).
主题	International Trade and Regional Economics
关键词	Agreements climate Incentives Negotiations Policy Technological change
URL	https://cepr.org/publications/dp3400
来源智库	Centre for Economic Policy Research (United Kingdom)
资源类型	智库出版物
条目标识符	http://119.78.100.153/handle/2XGU8XDN/532422
推荐引用方式 GB/T 7714	Michael Devereux,Ben Lockwood,Michela Redoano. DP3400 Do Countries Compete over Corporate Tax Rates?. 2002.