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A Many-Person Corlett-Hague Tax Rule with Externalities

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  • Pirttila, Jukka

Abstract

This study addresses environmental tax reforms in a many-person economy. Starting from a situation of uniform commodity taxation, a tax reform raising the tax on a good complementary to leisure or on a good that is environmentally harmful may be seen as welfare-improving as long as environmental externalities do not affect commodity demand. When environmental quality reduces commodity demand, a trade-off arises between the direct beneficial impact of the higher environmental tax and its indirect, harmful impact caused by reduced tax revenues. A second trade-off may also arise from a conflict between efficiency and distributional equity. Copyright 2000 by Oxford University Press.

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  • Pirttila, Jukka, 2000. "A Many-Person Corlett-Hague Tax Rule with Externalities," Oxford Economic Papers, Oxford University Press, vol. 52(3), pages 595-605, July.
    • Handle: RePEc:oup:oxecpp:v:52:y:2000:i:3:p:595-605
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    Cited by:

    1. Jacobs, Bas & de Mooij, Ruud A., 2015. "Pigou meets Mirrlees: On the irrelevance of tax distortions for the second-best Pigouvian tax," Journal of Environmental Economics and Management, Elsevier, vol. 71(C), pages 90-108.

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