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on Resource Economics |
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Issue of 2021‒01‒18
two papers chosen by |
| By: | Thierry Madiès (Université de Fribourg); Ornella Tarola (DISSE, University of Rome La Sapienza); Emmanuelle Taugourdeau (CNRS, CREST, ENS Paris-Saclay) |
| Abstract: | This paper studies the interplay between a poor and a rich country when they sequentially compete over corporate taxes and environmental regulations to attract imperfectly mobile firms. Countries have also different environmental awareness. We show that the poor country generally undercuts the corporate tax set by the rich country. The poor country chooses to be both a tax and pollution haven when it is less environmentally concerned than the rich country and capital integration is low. The rich country has never an incentive to be both a tax haven a pollution haven. Interestingly, at equilibrium, the poor country rarely does better in terms of welfare than the rich country. Finally we find that higher capital mobility narrows the tax gap between the rich and the poor country but does not affect the optimal environmental policy: tax competition immunizes countries against the detrimental effect of globalization on environmental standards. |
| Keywords: | Tax Competition, Capital Integration, Cross-border Pollution, Environmental Standards |
| JEL: | H2 R3 R5 Q5 |
| Date: | 2021–01–08 |
| URL: | http://d.repec.org/n?u=RePEc:crs:wpaper:2021-02&r=all |
| By: | Briguglio, Marie (University of Malta); García-Muñoz, Teresa (Universidad de Granada); Neuman, Shoshana (Bar-Ilan University) |
| Abstract: | Over the past half century, a literature has developed across a range of disciplines exploring the relationship between religion and environmental engagement, including pro-environmental attitudes and behaviours.Empirical results are diverse and the relationship seems to vary in size and direction, depending on definitions and the method of investigation adopted. An increasingly important phenomenon which has received far less attention is that of spirituality, within/out the context of a religion. This paper contributes to the literature by examining the question in a predominantly Roman Catholic European Union country where church attendance is in decline. It employs a nationally representative dataset (n=1,029) which includes diverse measures of religiosity and spirituality, as well as measures of interest in environmental issues, in wildlife and natural history, and engagement in countryside activities and gardening, together with relevant socio-economic control variables. Our findings confirm that the usual socio-economic determinants are associated with this type of environmental engagement. We find that church attendance adds no further explanatory power to environmental engagement. On the other hand, participation in socio-cultural religious activities and self-assessed spirituality are positively and significantly associated of various dimensions of environmental engagement. |
| Keywords: | religion, spirituality, environment, catholic, secularization, quantitative |
| JEL: | O13 P18 Q51 Z12 |
| Date: | 2020–12 |
| URL: | http://d.repec.org/n?u=RePEc:iza:izadps:dp13946&r=all |