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Environmental Taxes, International Capital Mobility and Inefficient Tax Systems: Tax Burden vs. Tax Shifting
Authors:Ruud A de Mooij  A Lans Bovenberg
Institution:(1) OCFEB, Erasmus University Rotterdam, The Netherlands;(2) CPB Netherlands Bureau for Economic Policy Analysis, Netherlands;(3) CPB Netherlands Bureau for Economic Policy Analysis, CentER, Tilburg University; OCFEB; CEPR, Netherlands
Abstract:This paper deals with the so-called lsquodouble dividendrsquo of an environmental tax reform. In a model with only labor and a polluting input as factors of production, we find that society faces a trade-off between internalizing environmental externalities and raising revenues in the least distortionary way. However, if capital enters the production structure, an ecological tax reform may render the tax structure more efficient from a non-environmental point of view, thereby raising not only environmental quality but also private incomes.
Keywords:Environmental tax reform  Double dividend  Tax burden  Tax shifting  Capital mobility
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