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Tax Interaction Effects, Environmental Regulation, and “Rule of Thumb” Adjustments to Social Cost

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Author Info
Brian Murray ()
Andrew Keeler
Walter Thurman
Abstract

Preexisting distortions in factor markets complicate the estimation of the social welfare effects of regulatory interventions. The existence of these tax interaction effects (TIEs) suggests that general equilibrium (GE) approaches should be used to evaluate regulatory policies. However, formal GE analysis is not always feasible for the numerous environmental regulations proposed by federal, state, and local agencies. The question addressed in this paper is whether an empirically based ‘‘rule of thumb’’ upward adjustment factor is appropriate to properly scale social cost estimates in environmental policy. We argue that such rule of thumb adjustments are significantly less reliable than estimates based on a detailed general equilibrium analysis because of the uncertainty about both the magnitude and sign of the social cost distortion. In addition to addressing this question, the paper gives an overview of TIEs and their relevance to environmental policy. Copyright Springer 2005

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File URL: http://hdl.handle.net/10.1007/s10640-004-2379-1
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Publisher Info
Article provided by European Association of Environmental and Resource Economists in its journal Environmental & Resource Economics.

Volume (Year): 30 (2005)
Issue (Month): 1 (January)
Pages: 73-92
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Handle: RePEc:kap:enreec:v:30:y:2005:i:1:p:73-92

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Web page: http://www.springerlink.com/link.asp?id=100263

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Related research
Keywords: general equilibrium; regulation; social costs; tax interaction effects;

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  1. Sarah E. West & Roberton C. Williams, 2004. "Empirical Estimates for Environmental Policy Making in a Second-Best Setting," NBER Working Papers 10330, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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