| 来源类型 | Working Paper
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| 规范类型 | 报告
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| DOI | 10.3386/w5993
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| 来源ID | Working Paper 5993
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| The Case for a Two-Part Instrument: Presumptive Tax and Environmental Subsidy |
| Don Fullerton; Ann Wolverton
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| 发表日期 | 1997-04-01
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| 出版年 | 1997
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| 语种 | 英语
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| 摘要 | This paper builds two simple general equilibrium models to demonstrate the equivalence between the Pigovian tax and the combination of a presumptive tax and an environmental subsidy. A presumptive tax is a tax that is imposed under the presumption that all production uses a dirty technology or all consumption goods become waste. The environmental subsidy is then provided only to the extent that production uses a cleaner technology or that consumption goods are recycled. To analyze the usefulness of the tax-subsidy combination, we review conceptual considerations regarding its implementation and practical considerations regarding its actual use throughout the world. While the tax-subsidy combination is increasingly being used, in the form of a deposit-refund system, we argue that more flexible interpretations are important to explore. The two parts of such a policy do not have to apply to the same side of the market. The tax and subsidy do not have to equal one another, and they can apply to different goods altogether. Compared to the Pigovian tax, a two-part instrument may be easier to enforce, may be easier to enact, and can still force the market to recognize the social cost of disposal. |
| 主题 | Environmental and Resource Economics
; Renewable Resources
; Public Economics
; Taxation
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| URL | https://www.nber.org/papers/w5993
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| 来源智库 | National Bureau of Economic Research (United States)
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| 引用统计 |
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| 资源类型 | 智库出版物
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| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/563497
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推荐引用方式
GB/T 7714 |
Don Fullerton,Ann Wolverton. The Case for a Two-Part Instrument: Presumptive Tax and Environmental Subsidy. 1997.
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文件名：
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w5993.pdf
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格式：
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Adobe PDF
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