Climate Change, Heterogeneities, and Stability of International Fiscal Harmonization
2013
Grazia, C. | Gusdorf, F. | Hammoudi, A. | centre international de recherche sur l'environnement et le développement (CIRED) ; Centre de Coopération Internationale en Recherche Agronomique pour le Développement (Cirad)-École des hautes études en sciences sociales (EHESS)-AgroParisTech-École nationale des ponts et chaussées (ENPC)-Centre National de la Recherche Scientifique (CNRS) | Alimentation et sciences sociales (ALISS) ; Institut National de la Recherche Agronomique (INRA)
International audience
Mostrar más [+] Menos [-]Inglés. This paper analyzes the instability introduced into multilateral agreements by two types of heterogeneity: heterogeneity of countries (size and number of producing members) and heterogeneity of lobbies (asymmetric influence at the national versus the international level). The work extends theoretical prospective analyses on environmental taxation, as illustrated by the harmonization of fuel taxes. We show that the acceptability of the tax set at the multilateral level depends on the type of coalitions that participate in the multilateral negotiation (size and number of producing countries) and the asymmetry in the local (state-level) power of lobbies during negotiations. © 2013 Springer Science+Business Media Dordrecht.
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