Welfare measurement, green accounting and distortionary taxes

• 成果类型: Article
• 署名作者: Aronsson, T
• 署名单位: Umea University
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/S0047-2727(98)00029-2
• 发表日期: 1998
• 页码: 273-295
• 关键词: social accounting; external effects; distortionary taxes

摘要

This paper concerns welfare measurement in the presence of distortionary taxes. One purpose is to explain why the traditional green NNP measure fails as a welfare indicator when distortionary taxes are present. Another is to derive a green NNP analogue in a second best environment. In the second best optimum, the efficiency cost off taxation will affect both the form of the national welfare measure and the proper principles of accounting for pollution. (C) 1998 Elsevier Science S.A. All rights reserved.