| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w4897 |
| 来源ID | Working Paper 4897 |
| Optimal Environmental Taxation in the Presence of Other Taxes: General Equilibrium Analyses | |
| A. Lans Bovenberg; Lawrence H. Goulder | |
| 发表日期 | 1994-10-01 |
| 出版年 | 1994 |
| 语种 | 英语 |
| 摘要 | This paper examines the optimal setting of environmental taxes in economies where other, distortionary taxes are present. We employ analytical and numerical models to explore the degree to which, in a second best economy, optimal environmental tax rates differ from the rates implied by the Pigovian principle (according to which the optimal tax rate equals the marginal environmental damages). Both models indicate, contrary to what several analysts have suggested, that the optimal tax rate on emissions of a given pollutant is generally less than the rate supported by the Pigovian principle. Moreover, the optimal rate is lower the larger are the distortions posed by ordinary taxes. Numerical results indicate that previous studies may have seriously overstated the size of the optimal carbon tax by disregarding pre-existing taxes. |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w4897 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/562312 |
| 推荐引用方式 GB/T 7714 | A. Lans Bovenberg,Lawrence H. Goulder. Optimal Environmental Taxation in the Presence of Other Taxes: General Equilibrium Analyses. 1994. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w4897.pdf（500KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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