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Measuring the Welfare Effects of Tax Changes Using the LES: An Application to a Carbon Tax

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Author Info
Cornwell, Antonia
Creedy, John

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Abstract

This paper explores the use of a parametric approach to the measurement of compensating and equivalent variations resulting from price changes. The approach is based on the application of the Linear Expenditure System (LES) to each of a range of household income groups, rather than being based on a "representative" consumer. The method is then used to examine the distributional effects of a carbon tax, designed to reduce carbon dioxide emissions. The price changes resulting from a carbon tax depend on the "carbon intensities" of each good, which depend in turn on the nature of inter-industry transactions (the input-output matrix). The use of transfer payments to compensate for adverse distributional effects of a carbon tax is investigated, using social welfare functions based on equivalent incomes.

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Publisher Info
Article provided by Springer in its journal Empirical Economics.

Volume (Year): 22 (1997)
Issue (Month): 4 ()
Pages: 589-613
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Handle: RePEc:spr:empeco:v:22:y:1997:i:4:p:589-613

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  1. Sarah E. West & Roberton C. Williams III, 2002. "Estimates from a Consumer Demand System: Implications for the Incidence of Environmental Taxes," NBER Working Papers 9152, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  2. Ian Parry & Hilary Sigman & Margaret Walls & Roberton Williams, 2005. "The Incidence of Pollution Control Policies," Departmental Working Papers 200504, Rutgers University, Department of Economics. [Downloadable!]
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