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Green Tax Reform and Employment: The Interaction of Profit and Factor Taxes

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  • Stefan Boeters

Abstract

The employment effects of an ecological tax reform depend decisively on the presence of a profit tax and on the extent to which profits are taxed. This is shown in a model where firms have monopoly power on product markets and bargain over wages with unions on the labor market. In this setting, the value of the employment-maximizing energy tax rate depends on the level of the profit tax. The question of whether there is unemployment or not turns out to be less important.

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Bibliographic Info

Article provided by Mohr Siebeck, Tübingen in its journal FinanzArchiv.

Volume (Year): 60 (2004)
Issue (Month): 2 (August)
Pages: 222-

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Handle: RePEc:mhr:finarc:urn:sici:0015-2218(200408)60:2_222:gtraet_2.0.tx_2-c

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Keywords: factor taxes; profit taxes; ecological tax reform; trade unions; unemployment;

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References

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  1. Clemens Fuest & Bernd Huber, . "Tax Coordination and Unemployment," EPRU Working Paper Series 97-26, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  2. Bovenberg, A Lans & van der Ploeg, Frederick, 1998. " Tax Reform, Structural Unemployment and the Environment," Scandinavian Journal of Economics, Wiley Blackwell, vol. 100(3), pages 593-610, September.
  3. Wolfram Richter & Kerstin Schneider, 2001. "Taxing Mobile Capital with Labor Market Imperfections," International Tax and Public Finance, Springer, vol. 8(3), pages 245-262, May.
  4. A. Bovenberg & Frederick Van der Ploeg, 1998. "Consequences of Environmental Tax Reform for Unemployment and Welfare," Environmental & Resource Economics, European Association of Environmental and Resource Economists, vol. 12(2), pages 137-150, September.
  5. Erkki Koskela & Ronnie Schob & Hans-Werner Sinn, 1999. "Green Tax Reform and Competitiveness," NBER Working Papers 6922, National Bureau of Economic Research, Inc.
  6. Bovenberg, A. Lans & van der Ploeg, Frederick, 1996. "Optimal taxation, public goods and environmental policy with involuntary unemployment," Journal of Public Economics, Elsevier, vol. 62(1-2), pages 59-83, October.
  7. Scholz, Christian M, 1998. " "Involuntary Unemployment and Environmental Policy: The Double Dividend Hypothesis": A Comment," Scandinavian Journal of Economics, Wiley Blackwell, vol. 100(3), pages 663-64, September.
  8. Koskela, Erkki & Schöb, Ronnie & Sinn, Hans-Werner, 1998. "Pollution, Factor Taxation and Unemployment," Munich Reprints in Economics 19493, University of Munich, Department of Economics.
  9. Ruud A. de Mooij & A. Lans Bovenberg, . "Environmental Taxes, International Capital Mobility and Inefficient Tax Systems: Tax Burden vs. Tax Shifting," EPRU Working Paper Series 95-14, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  10. Koskela Erkki & Schöb Ronnie, 2002. "Why Governments Should Tax Mobile Capital in the Presence of Unemployment," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 1(1), pages 1-22, January.
  11. Jochen Michaelis & Michael Pflüger, 2000. "The impact of tax reforms on unemployment in a SMOPEC," Journal of Economics, Springer, vol. 72(2), pages 175-201, June.
  12. Stefan Boeters & Kerstin Schneider, 1999. "Government versus Union. The Structure of Optimal Taxation in a Unionized Labor Market," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(2), pages 174-, June.
  13. Schneider, Kerstin, 1997. " Involuntary Unemployment and Environmental Policy: The Double Dividend Hypothesis," Scandinavian Journal of Economics, Wiley Blackwell, vol. 99(1), pages 45-49, March.
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Cited by:
  1. Ronnie Schöb, 2003. "The Double Dividend Hypothesis of Environmental Taxes: A Survey," Working Papers 2003.60, Fondazione Eni Enrico Mattei.
  2. Stefan Boeters, 2009. "Optimal tax progressivity in unionised labour markets; what are the driving forces?," CPB Discussion Paper 129, CPB Netherlands Bureau for Economic Policy Analysis.
  3. Thorsten Upmann, 2009. "A positive analysis of labor-market institutions and tax reforms," International Tax and Public Finance, Springer, vol. 16(5), pages 621-646, October.
  4. Thorsten Upmann & Julia M�ller, 2013. "The Structure of Firm-Specific Labour Unions," Tinbergen Institute Discussion Papers 13-080/I, Tinbergen Institute.

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