This file is part of IDEAS, which uses RePEc data


[ Papers | Articles | Software | Books | Chapters | Authors | Institutions | JEL Classification | NEP reports | Search | New papers by email | Author registration | Rankings | Volunteers | FAQ | Blog | Help! ]

Environmental Tax Reform with Vertical Tax Externalities in a Federal State

Author info | Abstract | Publisher info | Download info | Related research | Statistics
Author Info
Bert Saveyn () (K.U.Leuven-Center for Economic Studies)
Stef Proost () (K.U.Leuven-Center for Economic Studies)

Additional information is available for the following registered author(s):

Abstract

The paper studies a regional environmental tax reform in a federal state. In a model with immobile labour, mobile capital and mobile polluting input in the production function, one region increases its pollution taxes and recycles the excess tax revenues by lowering either pre-existing distorting labour or capital taxes. This choice determines whether the non-environmental efficiency of the regional tax system improves or gets worse. Moreover, the regional tax reform changes the level of the federal budget through the vertical tax externality effect. We illustrate the magnitude of the different effects with simulations for a country with only 2 regions (Belgium) and a country with 50 regions (US).

Download Info
To download:

If you experience problems downloading a file, check if you have the proper application to view it first. Information about this may be contained in the File-Format links below. In case of further problems read the IDEAS help file. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://www.econ.kuleuven.ac.be/ew/academic/energmil/downloads/ete-wp-2004-04.pdf
File Format: application/pdf
File Function:
Download Restriction: no

Publisher Info
Paper provided by Katholieke Universiteit Leuven, Centrum voor Economische Studiën, Energy, Transport and Environment in its series Energy, Transport and Environment Working Papers Series with number ete0404.

Download reference. The following formats are available: HTML, plain text, BibTeX, RIS (EndNote), ReDIF
Length: 24 pages
Date of creation: May 2004
Date of revision:
Handle: RePEc:ete:etewps:ete0404

Contact details of provider:
Web page: http://www.econ.kuleuven.be/ew/academic/energmil
More information through EDIRC

For technical questions regarding this item, or to correct its listing, contact: (Isabelle).

Related research
Keywords: Tax Reform Tax externality Federalism Tax Burden Capital Mobility

Find related papers by JEL classification:
H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
R13 - Urban, Rural, and Regional Economics - - General Regional Economics - - - General Equilibrium and Welfare Economic Analysis of Regional Economies
R53 - Urban, Rural, and Regional Economics - - Regional Government Analysis - - - Public Facility Location Analysis; Public Investment and Capital Stock

This paper has been announced in the following NEP Reports:

Statistics
Access and download statistics

Did you know? Over 77% of the top 1000 economists are registered on RePEc.

This page was last updated on 2008-10-6.

This information is provided to you by IDEAS at the Department of Economics, College of Liberal Arts and Sciences, University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics.