Simplifying the Tax Code in New York State: The Case for Environmental Taxation and Revenue Substitution
AbstractIn a policy of revenue substitution, the State of New York could increase tax system efficiency while improving environmental quality. Revenue from a state environmental tax on chemical emissions could be used to eliminate pre-existing taxes on business activity. This paper simulates policy implementation and concludes that, in addition to simplifying the state tax code, the revenue-neutral regulation could improve environmental quality, provide a market-based incentive for pollution abatement and maintain the size of the public sector.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by New York State Economics Association (NYSEA) in its journal New York Economic Review.
Volume (Year): 33 (2002)
Issue (Month): 1 ()
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.:
- Bosello, Francesco & Carraro, Carlo & Galeotti, Marzio, 2001.
"The double dividend issue: modeling strategies and empirical findings,"
Environment and Development Economics,
Cambridge University Press, vol. 6(01), pages 9-45, February.
- Bosello, Francesco & Carraro, Carlo & Galeotti, Marzio, 1999. "The Double Dividend Issue: Modelling Strategies and Empirical Findings," CEPR Discussion Papers 2117, C.E.P.R. Discussion Papers.
- 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.
- Bosquet, Benoit, 2000. "Environmental tax reform: does it work? A survey of the empirical evidence," Ecological Economics, Elsevier, vol. 34(1), pages 19-32, July.
- Parry, Ian & Bento, Antonio, 1999.
"Tax deductions, environmental policy, and the"double dividend"hypothesis,"
Policy Research Working Paper Series
2119, The World Bank.
- Parry, Ian W. H. & Bento, Antonio M., 2000. "Tax Deductions, Environmental Policy, and the "Double Dividend" Hypothesis," Journal of Environmental Economics and Management, Elsevier, vol. 39(1), pages 67-96, January.
- Konar, Shameek & Cohen, Mark A., 1997. "Information As Regulation: The Effect of Community Right to Know Laws on Toxic Emissions," Journal of Environmental Economics and Management, Elsevier, vol. 32(1), pages 109-124, January.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Eryk Wdowiak).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.