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On the strategic use of border tax adjustments as a second-best climate policy measure

机译：战略性地将边境税调整作为第二好的气候政策措施

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摘要

We investigate the interaction between a developed country that imports a carbon-intensive product, such as electricity, and a transitioning economy that exports the product. Production of the good generates a transboundary externality related to climate change; if this externality is priced improperly, the application of a feed-in tariff or border tax adjustment can provide an indirect policy instrument. We analyze the application of such a measure in a stark model where the importing country cares about climate-related damages while the exporting country does not; this can be viewed as reflecting a scenario where the (developed) importing country is more concerned about climate change than is the (transitioning) exporting economy. Because climate change will occur over a long time frame, the problem is dynamic. In this modeling context, we describe the manner in which the (second-best) tariff-cum-border tax adjustment relates to the carbon stock.
机译：我们研究了进口碳密集型产品（例如电）的发达国家与出口产品的转型经济之间的相互作用。商品生产产生与气候变化有关的跨界外部性；如果此外部性定价不当，则应用上网电价或边境税调整可以提供间接的政策工具。我们分析了这种方法在纯模型中的应用，在纯模型中，进口国关心与气候相关的损害，而出口国则不在乎；这可以被视为反映了（发达的）进口国比（转型的）出口经济更关注气候变化的情况。因为气候变化将长期发生，所以问题是动态的。在此建模环境中，我们描述了（次优）关税和边境税调整与碳储量相关的方式。

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