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Environmental-tax financed Social Security Tax Cuts and the Double Dividend

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Author Info

  • Tetsuo Ono

Abstract

This paper presents a two-period overlapping-generations model in which (i) firms create environmentally harmful emissions as by-products of production, and (ii) social security tax revenue from the working young is transferred to the retired elderly as pay-as-you go social security benefits. In this framework, the paper considers a revenue-neutral reform in which the government undertakes an environmental-tax-financed social security tax cut; the environmental-tax revenue is utilized as a means of financing social security benefits. It is shown that the reform attains a double dividend - namely, improvement is demonstrated in both the nonenvironmental and the environmental utility - when (i) the economy attains a dynamically inefficient equilibrium, (ii) the share of capital (labor) is low (high), and (iii) the social security tax rate before the reform lies within a certain range.

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Bibliographic Info

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

Volume (Year): 61 (2005)
Issue (Month): 2 (July)
Pages: 178-

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Handle: RePEc:mhr:finarc:urn:sici:0015-2218(200507)61:2_178:efsstc_2.0.tx_2-g

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Related research

Keywords: revenue-neutral reform; social security tax cuts; social security reform; overlapping generations; environmental tax reform;

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