@article{McCorriston:19673,
      recid = {19673},
      author = {McCorriston, Steve and Sheldon, Ian M.},
      title = {THE NON-NEUTRALITY OF WTO BORDER TAX ADJUSTMENTS FOR  ENVIRONMENTAL EXCISE TAXES UNDER IMPERFECT COMPETITION},
      address = {2002},
      number = {375-2016-19927},
      series = {Selected Paper},
      pages = {26},
      year = {2002},
      abstract = {Border tax adjustments for environmental taxes should  leave imports of final goods unchanged.  If intermediate  and final goods markets are imperfectly competitive though,  non-neutrality can result.  Under Cournot behavior, an  import tax equal to the environmental tax is too high, and  under Bertrand, an import subsidy is the appropriate  policy.},
      url = {http://ageconsearch.umn.edu/record/19673},
      doi = {https://doi.org/10.22004/ag.econ.19673},
}