ISSN:
1573-1502
Schlagwort(e):
environmental tax reform
;
optimal taxation
;
price-standard approach
Quelle:
Springer Online Journal Archives 1860-2000
Thema:
Energietechnik
,
Wirtschaftswissenschaften
Notizen:
Abstract We explore the implication of the `doubledividend' debate for international environmentaltaxes. In our scenario, small open economies withdifferent labor market distortions follow a commonenvironmental policy and use national environmentaltax revenues to finance labor tax cuts. Since thedouble dividend hypothesis does not hold, a high labortax implies a low environmental tax relative to othercountries. The optimal differentiation ofinternational environmental taxes is proven to be afunction of the national labor tax rates and theuncompensated elasticities of labor supply.
Materialart:
Digitale Medien
URL:
http://dx.doi.org/10.1023/A:1008333918321
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