| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w7259 |
| 来源ID | Working Paper 7259 |
| A Tax on Output of the Polluting Industry is Not a Tax on Pollution: The Importance of Hitting the Target | |
| Don Fullerton; Inkee Hong; Gilbert E. Metcalf | |
| 发表日期 | 1999-07-01 |
| 出版年 | 1999 |
| 语种 | 英语 |
| 摘要 | We explore the effects of environmental taxes that imprecisely target pollution. A review of actual policies indicates few (if any) examples of a true tax on pollution. More typically, environmental taxes target an input or output that is correlated with pollution. We construct a simple analytical general equilibrium model to calculate the optimum tax rate on the input of the polluting industry, in terms of key behavioral parameters, and we compare this imprecisely-targeted tax to an ideal tax on pollution. Finally, we consider incremental tax reforms such as a change in either tax from some pre-existing level. Using a utility-based money-metric measure of welfare, we examine the losses that arise from not taxing pollution directly. With no existing tax, under our plausible parameters, the welfare gain from an output tax is less that half the gain from an emissions tax. |
| URL | https://www.nber.org/papers/w7259 |
| 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/564791 |
| 推荐引用方式 GB/T 7714 | Don Fullerton,Inkee Hong,Gilbert E. Metcalf. A Tax on Output of the Polluting Industry is Not a Tax on Pollution: The Importance of Hitting the Target. 1999. |
| 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 | ||
| w7259.pdf（327KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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