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Multiproduct Firms and Environmental Policy Coordination

机译：多产品公司与环境政策协调

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摘要

The literature that analyzes the coordination of environmental taxes by governments considers that firms produce a single good at a single plant. However, in practice firms tend to produce several goods at various production plants (multiproduct firms). These firms may organize themselves in a centralized or decentralized fashion for purposes of decision-making: This affects their output and pollution levels. This paper sets out to analyze the coordination of environmental taxes considering multiproduct firms. We find that the organizational structure chosen by the owners of the firms depends on whether or not governments coordinate with one another in setting taxes, and on whether the goods produced are substitutes or complements. Social welfare is greater if a supranational authority sets taxes in all countries. In this case, joint welfare is never lower if the authority is constrained to set the same tax in all countries.
机译：分析政府协调环境税的文献认为，企业在单一工厂生产单一商品。但是，实际上，公司倾向于在各种生产工厂生产多种产品（多产品公司）。这些公司可能出于决策目的以集中或分散的方式进行组织：这会影响其产量和污染水平。本文着手分析考虑多产品公司的环境税的协调。我们发现，企业所有者选择的组织结构取决于政府在征税方面是否相互协调，还取决于生产的商品是替代品还是补充品。如果一个超国家机构在所有国家都设置税收，那么社会福利就会更大。在这种情况下，如果当局在所有国家/地区设定相同的税率，则共同福利永远不会降低。

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