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The Production and Consumption Accounting Principles as a Guideline for Designing Environmental Tax Policy

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Author Info
Mònica Serrano (Universitat de Barcelona)

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Abstract

This paper evaluates two alternative tax policies aimed at reducing atmospheric pollutant emissions. One based upon an environmental tax that burdens directly firms’ emissions, and the other one that burdens both directly and indirectly household consumption’s emissions. Applying input-output approach, we reallocate the emissions generated in the economy according to the responsibility definition, i.e. the production or the consumption accounting principle. Afterwards, we analyse the effects on the products’ prices of implementing an ad-quantum environmental tax based on the Producer Pays Principle (PPP) and/or on the User Pays Principle (UPP). The results obtained, show that both PPP and UPP environmental tax have the same effect on the final products’ prices. However, the price of the intermediate products is only affected by the PPP environmental tax, whereas the UPP environmental tax keeps the prices unchanged.

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Paper provided by Fondazione Eni Enrico Mattei in its series Working Papers with number 2007.8.

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Date of creation: Jan 2007
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Handle: RePEc:fem:femwpa:2007.8

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Related research
Keywords: Input-Output Analysis; Environmental Taxes; Atmospheric Pollutants;

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Find related papers by JEL classification:
C67 - Mathematical and Quantitative Methods - - Mathematical Methods and Programming - - - Input-Output Models
H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
Q53 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Air Pollution; Water Pollution; Noise; Hazardous Waste; Solid Waste; Recycling

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  1. A. Bovenberg, 1999. "Green Tax Reforms and the Double Dividend: an Updated Reader's Guide," International Tax and Public Finance, Springer, vol. 6(3), pages 421-443, August. [Downloadable!] (restricted)
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  3. Wier, Mette & Birr-Pedersen, Katja & Jacobsen, Henrik Klinge & Klok, Jacob, 2005. "Are CO2 taxes regressive? Evidence from the Danish experience," Ecological Economics, Elsevier, vol. 52(2), pages 239-251, January. [Downloadable!] (restricted)
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  6. Munksgaard, Jesper & Pedersen, Klaus Alsted & Wien, Mette, 2000. "Impact of household consumption on CO2 emissions," Energy Economics, Elsevier, vol. 22(4), pages 423-440, August. [Downloadable!] (restricted)
  7. Machado, Giovani & Schaeffer, Roberto & Worrell, Ernst, 2001. "Energy and carbon embodied in the international trade of Brazil: an input-output approach," Ecological Economics, Elsevier, vol. 39(3), pages 409-424, December. [Downloadable!] (restricted)
  8. Manfred Lenzen & Lise-Lotte Pade & Jesper Munksgaard, 2004. "CO 2 Multipliers in Multi-region Input-Output Models," Economic Systems Research, Taylor and Francis Journals, vol. 16(4), pages 391-412, January. [Downloadable!] (restricted)
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  13. Xavier Labandeira & José M. Labeaga, 1999. "Combining input-output analysis and micro-simulation to assess the effects of carbon taxation on Spanish households," Fiscal Studies, Institute for Fiscal Studies, vol. 20(3), pages 305-320, September. [Downloadable!]
  14. Leontief, Wassily, 1970. "Environmental Repercussions and the Economic Structure: An Input-Output Approach," The Review of Economics and Statistics, MIT Press, vol. 52(3), pages 262-71, August. [Downloadable!] (restricted)
  15. Munksgaard, Jesper & Pedersen, Klaus Alsted, 2001. "CO2 accounts for open economies: producer or consumer responsibility?," Energy Policy, Elsevier, vol. 29(4), pages 327-334, March. [Downloadable!] (restricted)
  16. Biesiot, Wouter & Noorman, Klaas Jan, 1999. "Energy requirements of household consumption: a case study of The Netherlands," Ecological Economics, Elsevier, vol. 28(3), pages 367-383, March. [Downloadable!] (restricted)
  17. Elizabeth Symons & John Proops & Philip Gay, 1994. "Carbon taxes, consumer demand and carbon dioxide emissions: a simulation analysis for the UK," Fiscal Studies, Institute for Fiscal Studies, vol. 15(2), pages 19-43, May. [Downloadable!]
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