Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/80144 
Erscheinungsjahr: 
2003
Schriftenreihe/Nr.: 
Working Paper No. 2003-11
Verlag: 
Brown University, Department of Economics, Providence, RI
Zusammenfassung: 
We find a limited parallel between lump-sum taxes and environmental taxes. Corollary 2, which extends Sandmo’s observation, shows that appropriated corrective revenues have the same non-distortionary effects as lump-sum taxes, the result reducing to the original observation when the appropriated corrective revenues meet the revenue need and achieve first-best efficiency with other taxes set at zero. Corollary 1 finds that when the corrective part of environmental taxes is used as marginal damage compensation, the non-corrective part is distortionary and symmetric with ordinary proportional labor taxes in second-best equilibria. The extension of Sandmo’s observation suggests that environmental taxes may be among the least distortionary taxes in the tax system.
Schlagwörter: 
Environmental taxes
Pigovian taxes
Lindahl prices
second-best taxes
distortionary taxes
lump-sum taxes
JEL: 
D58
D62
H23
L51
Q2
Q48
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
217.67 kB





Publikationen in EconStor sind urheberrechtlich geschützt.