The non-linear current-voltage characteristic of a tunnel junction between two Luttinger systems is calculated for an interaction with finite range. Coulomb blockade features are found. The dissipative resistance, the capacitance and the external impedance, which were introduced ad hoc in earlier theories, are obtained in terms of the electron-electron interaction. The frequency dependence of the impedance is given by the excitation spectrum of the electrons. (C) 1997 Elsevier Science Ltd. All rights reserved.