| 来源类型 | Working Paper
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| 规范类型 | 报告
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| DOI | 10.3386/w7505
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| 来源ID | Working Paper 7505
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| Two Generalizations of a Deposit-Refund System |
| Don Fullerton; Ann Wolverton
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| 发表日期 | 2000
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| 出版年 | 2000
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| 语种 | 英语
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| 摘要 | This paper suggests two generalizations of the deposit-refund idea. In the first, we apply the idea not just to solid waste materials, but to any waste from production or consumption including wastes that may be solid, gaseous, or liquid. Using a simple general equilibrium model, we derive the optimal combination of a tax on a purchased commodity and subsidy to a clean' activity (such as emission abatement, recycling, or disposal in a sanitary landfill). This two-part instrument' is equivalent to a Pigovian tax on the dirty' activity (such as emissions, dumping, or litter). In the second generalization, we consider the case where government must use distorting taxes on labor and capital incomes. To help meet the revenue requirement, would the optimal deposit be raised and the refund reduced? We derive the second-best revenue-raising DRS or two-part instrument to answer that question. |
| 主题 | Public Economics
; Taxation
; Environmental and Resource Economics
; Renewable Resources
|
| URL | https://www.nber.org/papers/w7505
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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/565051
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推荐引用方式
GB/T 7714 |
Don Fullerton,Ann Wolverton. Two Generalizations of a Deposit-Refund System. 2000.
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文件名：
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w7505.pdf
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格式：
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Adobe PDF
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