Optimal environmental taxation in the presence of other taxes

Bovenberg, A. L., & Goulder, L. H. (1996). Optimal environmental taxation in the presence of other taxes: general-equilibrium analyses. American Economic Review, 86(4), 985-1000.

Type

Journal article

Intellectual base

Primary research

Year

1996

DOI

10.1257/aer.86.4.985

Link

https://www.aeaweb.org/articles?id=10.1257/aer.86.4.985

Cited from

economics_finance

Cited by

1 citation across 1 artifact.

Each citation links to the sentence it supports in the citing article.

Primes

• Externality
  • The distributional burden can generate political resistance and may be inconsistent with horizontal or vertical equity norms

    This sourceGeneral-equilibrium analysis of the double-dividend hypothesis with pre-existing tax distortions; shows the optimal environmental tax is below the simple Pigouvian rate. SUPPORTS the distributional/efficiency-properties-of-Pigouvian-instruments claim in T5 (150).

Verification

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Registry ID ref:e445eefb37c2 · see in the full table