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  • applied general equilibrium  (1)
  • double-dividend  (1)
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  • 1
    Electronic Resource
    Electronic Resource
    Assessing the international spillover effects of capital income taxation (1996)
    Springer
    International tax and public finance 3 (1996), S. 449-478 
    Details
    ISSN: 1573-6970
    Keywords: international taxation ; capital taxation ; applied general equilibrium
    Source: Springer Online Journal Archives 1860-2000
    Topics: Economics
    Notes: Abstract Changes in capital taxes by one economy spill onto other economies with internationally mobile capital. We evaluate these impacts using a two-region, intertemporal general equilibrium model. The foreign economy's unilateral reduction in corporate income taxation has positive but small effects on U.S. welfare. In contrast, unilateral reductions in personal income taxation impose large negative spillovers. The differences result from CIT being source-based and PIT residence-based. The CIT cut reduces tax burdens to U.S. residents who invest abroad, while the PIT cut reduces foreigners' tax burdens only. Through general equilibrium adjustments neglected in simpler models, the PIT cut lowers U.S. residents' welfare.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1007/BF00540217
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    Paper (German National Licenses)
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  • 2
    Electronic Resource
    Electronic Resource
    Environmental taxation and the double dividend: A reader's guide (1995)
    Springer
    International tax and public finance 2 (1995), S. 157-183 
    Details
    ISSN: 1573-6970
    Keywords: environmental taxation ; environmental tax reform ; second-best environmental taxation ; double-dividend ; general equilibrium tax analysis
    Source: Springer Online Journal Archives 1860-2000
    Topics: Economics
    Notes: Abstract There has been considerable debate as to whether the revenue-neutral substitution of environmental taxes for ordinary income taxes might offer a double dividend: not only (1) improve the environment but also (2) reduce certain costs of the tax system. This paper articulates different notions of double dividend and examines the theoretical and empirical evidence for each. It also connects the double-dividend issue with principles of optimal environmental taxation in a second-best setting. A weak double-dividend claim-that returning tax revenues through cuts in distortionary taxes leads to cost savings relative to the case where revenues are returned lump sum-is easily defended on theoretical grounds and (thankfully) receives wide support from numerical simulations. The stronger versions contend that revenueneutral swaps of environmental taxes for ordinary distortionary taxes involve zero or negative gross costs. Theoretical analyses and numerical results tend to cast doubt on the strong double-dividend claim, although the theoretical case is not air-tight and the numerical evidence is mixed.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1007/BF00877495
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    Paper (German National Licenses)
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