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Environmental Taxes, International Capital Mobility and Inefficient Tax Systems: Tax Burden vs. Tax Shifting

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Author Info
Ruud de Mooij ()
A. Bovenberg ()

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Abstract

This paper deals with the so-called ‘double dividend’ of an environmental tax reform. In a model with only labor and a polluting input as factors of production, we find that society faces a trade-off between internalizing environmental externalities and raising revenues in the least distortionary way. However, if capital enters the production structure, an ecological tax reform may render the tax structure more efficient from a non-environmental point of view, thereby raising not only environmental quality but also private incomes. Copyright Kluwer Academic Publishers 1998

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File URL: http://hdl.handle.net/10.1023/A:1008606824395
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Publisher Info
Article provided by Springer in its journal International Tax and Public Finance.

Volume (Year): 5 (1998)
Issue (Month): 1 (February)
Pages: 7-39
Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Handle: RePEc:kap:itaxpf:v:5:y:1998:i:1:p:7-39

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Web page: http://www.springerlink.com/link.asp?id=102915

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Related research
Keywords: Environmental tax reform; Double dividend; Tax burden; Tax shifting; Capital mobility;

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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Ilmakunnas, Pekka & Torma, Hannu, 1989. " Structural Change in Factor Substitution in Finnish Manufacturing," Scandinavian Journal of Economics, Blackwell Publishing, vol. 91(4), pages 705-21.
  2. Parry Ian W. H., 1995. "Pollution Taxes and Revenue Recycling," Journal of Environmental Economics and Management, Elsevier, vol. 29(3), pages S64-S77, November. [Downloadable!] (restricted)
  3. Berndt, Ernst R. & Hesse, Dieter M., 1986. "Measuring and assessing capacity utilization in the manufacturing sectors of nine oecd countries," European Economic Review, Elsevier, vol. 30(5), pages 961-989, October. [Downloadable!] (restricted)
  4. Pindyck, Robert S, 1979. "Interfuel Substitution and the Industrial Demand for Energy: An International Comparison," The Review of Economics and Statistics, MIT Press, vol. 61(2), pages 169-79, May. [Downloadable!] (restricted)
  5. Pearce, David W, 1991. "The Role of Carbon Taxes in Adjusting to Global Warming," Economic Journal, Royal Economic Society, vol. 101(407), pages 938-48, July. [Downloadable!] (restricted)
  6. Schob, Ronnie, 1996. "Evaluating Tax Reforms in the Presence of Externalities," Oxford Economic Papers, Oxford University Press, vol. 48(4), pages 537-55, October. [Downloadable!] (restricted)
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Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Boeters, Stefan, 2001. "Green tax reform and employment : the interaction of profit and factor taxes," ZEW Discussion Papers 01-45, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research. [Downloadable!]
    Other versions:
  2. Marinus Komen & Jack Peerlings, 1999. "Energy Taxes in the Netherlands: What are the Dividends?," Environmental & Resource Economics, European Association of Environmental and Resource Economists, vol. 14(2), pages 243-268, September. [Downloadable!] (restricted)
  3. Wolfgang Eggert & Laszlo Goerke, . "Fiscal Policy, Economic Integration and Unemployment," EPRU Working Paper Series 02-05, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics. [Downloadable!]
    Other versions:
  4. Anthony Letsoalo & James Blignaut & Theuns de Wet & Martin de Wit & Sebastiaan Hess & Richard S.J. Tol & Jan van Heerden, 2005. "Triple Dividends Of Water Consumption Charges In South Africa," Working Papers FNU-62, Research unit Sustainability and Global Change, Hamburg University, revised Apr 2005. [Downloadable!]
  5. Wolfgang Eggert & Martin Kolmar, . "Information Sharing, Multiple Nash Equilibria, and Asymmetric Capital-Tax Competition," EPRU Working Paper Series 02-01, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics. [Downloadable!]
  6. Wolfgang Eggert & Martin Kolmar, . "Contests with Size Effects," EPRU Working Paper Series 02-04, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics. [Downloadable!]
    Other versions:
  7. Agnar Sandmo & David Wildasin, 1999. "Taxation, Migration, and Pollution," International Tax and Public Finance, Springer, vol. 6(1), pages 39-59, February. [Downloadable!] (restricted)
  8. Lawrence H. Goulder & Roberton C. Williams III, 1999. "The Usual Excess-Burden Approximation Usually Doesn't Come Close," NBER Working Papers 7034, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  9. Don Fullerton & Garth Heutel, 2005. "The General Equilibrium Incidence of Environmental Taxes," NBER Working Papers 11311, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  10. Koschel, Henrike, 2000. "Substitution elasticities between capital, labour, material, electricity and fossil fuels in German producing and service sectors," ZEW Discussion Papers 00-31, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research. [Downloadable!]
  11. Peter Berck & Peter Hess, 2000. "Developing a methodology for assessing the economic impacts of large scale environmental regulations," Department of Agricultural & Resource Economics, UC Berkeley, Working Paper Series 924, Department of Agricultural & Resource Economics, UC Berkeley. [Downloadable!]
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