Environmental levies and distortionary taxation: Pigou, taxation and pollution
成果类型：
Article
署名作者：
Metcalf, GE
署名单位：
Tufts University; National Bureau of Economic Research
刊物名称：
JOURNAL OF PUBLIC ECONOMICS
ISSN/ISSBN：
0047-2727
DOI：
10.1016/S0047-2727(01)00116-5
发表日期：
2003
页码：
313-322
关键词：
摘要：
I note an important distinction between the optimal price of environmental quality in a second-best world and the optimal level of environmental quality. Using an analytical general equilibrium model, I show that for reasonable parameter values, an increase in tax distortions (arising from an increase in required tax revenues) leads to a fall in the optimal Pigouvian tax rate even while environmental quality improves. In general, knowledge of the direction of changes in optimal environmental tax rates due to changes in the economy is not sufficient for understanding the impact on environmental quality. (C) 2003 Elsevier Science B.V. All rights reserved.
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