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Pollution and reforms of domestic and trade taxes towards uniformity |
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| Authors: | Michael S. Michael Panos Hatzipanayotou |
| Affiliation: | 1. Department of Economics, University of Cyprus, P.O. Box 20537, Nicosia, 1678, Cyprus 2. CESifo (Center for Economic Studies and the Ifo Institute of Economic Research, Munich, Germany 3. Department of International and European Economic Studies, Athens University of Economics and Business, 76, Patission str., Athens, 104 34, Greece |
| Abstract: | This paper builds a small open economy trade model where there is pollution from the production and consumption of goods. In the presence of production and consumption pollution, we examine a piecemeal consumer-price-neutral reform of the tariff and consumption tax and a piecemeal producer-price-neutral reform of the export and production taxes on a specific good. The paper identifies sufficient conditions under which the above tax reforms improve welfare and increase government tax revenues. |
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