Programme > Papiers par auteur > Ndiaye Youba

Architecture of energy fiscal federalism
Youba Ndiaye  1@  
1 : Centre dÉconomie et de Sociologie Rurales Appliquées à lÁgriculture et aux Espaces Ruraux  (CESAER)  -  Site web
Institut National de la Recherche Agronomique : UMR1041, AgroSup Dijon - Institut National Supérieur des Sciences Agronomiques, de l\'Alimentation et de l\'Environnement : UMR1041, AgroSup Dijon - Institut National Supérieur des Sciences Agronomiques, de l\'Alimentation et de l\'Environnement : UMR1041, AgroSup Dijon - Institut National Supérieur des Sciences Agronomiques, de l\'Alimentation et de l\'Environnement : UMR1041
26 boulevard du Docteur Petitjean BP 87999 21079 Dijon cedex -  France

 We analyze how horizontal and vertical externalities may occur in presence of two distortionary taxes (capital and energy taxes). We also access the impact of these taxes on local jurisdiction welfare. We identify three effects generated by the inclusion of energy tax as a way to alleviate environmental damages: i) horizontal externalities may occur due both to the mobility of production factors (capital and energy) and to the citizen's preferences between private and public consumption, ii) jurisdiction size and perfect mobility of inputs can lead to vertical externalities, iii) energy tax may lead a “double dividend ” by allowing to finance public good and also by improving environmental quality. 


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