Carbon Tax Competitiveness Concerns: Assessing a Best Practices Carbon Credit

Wayne Gray and Gilbert Metcalf

National Tax Journal, 2017, vol. 70, issue 2, 447-468

Abstract: This paper considers how industry focused revenue rebating could be used to address competitiveness concerns arising from a unilaterally imposed carbon tax. It focuses on the use of output-based carbon credits tied to best practices in the sector and considers its efficiency and administrative characteristics. It also investigates whether firms have sufficient tax appetite to use such a credit. Such a credit for firms in energy intensive, trade exposed (EITE) sectors could provide compensation for firms and mitigate to some extent competitiveness issues. Some firms, however, would not be able to utilize all of their carbon credits due to insufficient tax appetite.

Date: 2017
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Working Paper: Carbon Tax Competitiveness Concerns: Assessing a Best Practices Carbon Credit (2017)
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:70:y:2017:i:2:p:447-468

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