This paper examines the efficiency of destination-and origin-based consumption taxes, in the presence of consumption generated perfect cross-border pollution spillovers, when tax revenue either finances public pollution abatement or it is lump-sum distributed. When consumption tax revenue finances the provision of public pollution abatement and regions have identical and quasi-linear preferences then, the non-cooperative equilibrium origin-based consumption taxes are efficient, while the destination-based consumption taxes are inefficiently low. When, however, consumption tax revenue is lump-sum distributed, then, the destination-based tax principle leads to inefficiently low taxes, while the origin-based tax principle leads either to inefficiently high or low taxes.

本文考察了基于目的地和原产地的消费税的效率，在消费产生完美的跨境污染溢出的情况下，当税收收入用于公共污染减排或一次性分配时。当消费税收入为公共污染减排提供资金并且区域具有相同的准线性偏好时，非合作均衡基于原产地的消费税是有效率的，而基于目的地的消费税是低效的。然而，当消费税收入一次性分配时，目的地税原则导致低效率低税，而原产地税原则导致低效率高或低税。