THE MARGINAL EFFICIENCY EFFECTS OF TAXES AND SUBSIDIES IN THE PRESENCE OF EXTERNALITIES - A COMPUTATIONAL GENERAL EQUILIBRIUM APPROACH
成果类型：
Article
署名作者：
BALLARD, CL; MEDEMA, SG
署名单位：
University of Colorado System; University of Colorado Denver
刊物名称：
JOURNAL OF PUBLIC ECONOMICS
ISSN/ISSBN：
0047-2727
DOI：
10.1016/0047-2727(93)90020-T
发表日期：
1993
页码：
199-216
关键词：
摘要：
Using 1983 data, we develop a 19-sector computational general equilibrium model, incorporating producer producer externalities and producer-consumer externalities. Simulation results indicate that when additional government expenditure is financed by Pigouvian taxes, the marginal cost of public funds is substantially below one. Labor, sales, and output taxes also affect the output of the polluting industries, and thus have indirect Pigouvian effects which tend to reduce the associated marginal costs of public funds. Pigouvian taxes are usually more efficient than Pigouvian subsidies, since the tax revenue can be used to reduce other taxes.
来源URL：