Environmental Taxes, International Capital Mobility and Inefficient Tax Systems: Tax Burden vs. Tax Shifting |
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Authors: | Ruud A de Mooij A Lans Bovenberg |
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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 |
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Abstract: | This paper deals with the so-called double dividend 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. |
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Keywords: | Environmental tax reform Double dividend Tax burden Tax shifting Capital mobility |
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