Effizienz und politische Durchsetzbarkeit: Die Verwendung der Einnahmen einer C02-Abgabe in der Schweiz
Abstract
In this contribution we propose to use revenues from environmental taxes within each sector to reduce wage taxes. Such a recycling scheme enhances the political feasibility of environmental taxes since no inter-sectoral transfers take place. Furthermore, we show that this proposal will lessen the distortion of efficiency in production compared to a sectoral differentiation of energy taxes. This result holds provided the cost share for energy in all sectors is smaller than for labor.Download Info
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Article provided by Swiss Society of Economics and Statistics (SSES) in its journal Swiss Journal of Economics and Statistics.
Volume (Year): 134 (1998)
Issue (Month): III (September)
Pages: 355-367
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- Cansier, Dieter & Krumm, Raimund, 1997. "Air pollutant taxation: an empirical survey," Ecological Economics, Elsevier, vol. 23(1), pages 59-70, October.
- Buchanan, James M & Tullock, Gordon, 1975. "Polluters' Profits and Political Response: Direct Controls Versus Taxes," American Economic Review, American Economic Association, vol. 65(1), pages 139-47, March.
- Main, Robert S & Baird, Charles W, 1976. "Polluters' Profits and Political Response: Direct Control versus Taxes: Comment," American Economic Review, American Economic Association, vol. 66(5), pages 979-80, December.
- Yohe, Gary W, 1976. "Polluters' Profits and Political Response: Direct Control versus Taxes: Comment," American Economic Review, American Economic Association, vol. 66(5), pages 981-82, December.
- Coelho, Philip R P, 1976. "Polluters' Profits and Political Response: Direct Control versus Taxes: Comment," American Economic Review, American Economic Association, vol. 66(5), pages 976-78, December.
- Goulder Lawrence H., 1995. "Effects of Carbon Taxes in an Economy with Prior Tax Distortions: An Intertemporal General Equilibrium Analysis," Journal of Environmental Economics and Management, Elsevier, vol. 29(3), pages 271-297, November.
- Bovenberg, A.L. & Mooij, R.A. de, 1994.
"Environmental levies and distortionary taxation,"
Open Access publications from Tilburg University
urn:nbn:nl:ui:12-152985, Tilburg University.
- de Bovenberg, A Lans & Mooij, Ruud A, 1994. "Environmental Levies and Distortionary Taxation," American Economic Review, American Economic Association, vol. 84(4), pages 1085-89, September.
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