Pollution and Reforms of Domestic and Trade Taxes towards Uniformity
AbstractThis paper builds a small open economy trade model where there is pollution from the production and consumption of goods. In the presence of production and consumption pollution, we examine a piecemeal consumer-price-neutral reform of the tariff and consumption tax and a piecemeal producer-price-neutral reform of the export and production taxes on a specific good. The paper identifies sufficient conditions under which the above tax reforms improve welfare and increase government tax revenues.
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Bibliographic InfoPaper provided by University of Cyprus Department of Economics in its series University of Cyprus Working Papers in Economics with number 11-2012.
Length: 22 pages
Date of creation: Jun 2012
Date of revision:
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Web page: http://www.econ.ucy.ac.cy
Domestic and trade tax reforms; Production and consumption generated pollution; Government tax revenues; Welfare;
This paper has been announced in the following NEP Reports:
- NEP-ALL-2012-07-14 (All new papers)
- NEP-ENV-2012-07-14 (Environmental Economics)
- NEP-PBE-2012-07-14 (Public Economics)
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