A Distributional Analysis of Green Tax Reforms
AbstractI measure the distributional impact of a shift toward greater reliance on environmental taxes (a green tax reform) using both annual and lifetime income measures to rank households. An environmental tax reform can be designed that has a negligible impact on the income distribution when the funds are rebated to households through reductions in the payroll tax and personal income tax. I also analyze trade-offs among competing goals of efficiency, equity, and ease of administration in the design of a green tax reform.
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Bibliographic InfoArticle provided by National Tax Association in its journal National Tax Journal.
Volume (Year): 52 (1999)
Issue (Month): n. 4 (December Citation: 52 National Tax Journal 655-82 (December 1999))
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- Nicholas Bull & Kevin A. Hassett & Gilbert E. Metcalf, 1994.
"Who Pays Broad-Based Energy Taxes? Computing Lifetime and Regional Incidence,"
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- James M. Poterba, 1989. "Lifetime Incidence and the Distributional Burden of Excise Taxes," NBER Working Papers 2833, National Bureau of Economic Research, Inc.
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