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Environmental tax reform and income distribution with imperfect heterogeneous labour markets

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  • Aubert, Diane
  • Chiroleu-Assouline, Mireille

Abstract

This paper investigates the distributional and efficiency consequences of an environmental tax reform that distributes the revenue from a green tax according to varying labour tax rates. We build a general equilibrium model with heterogeneous workers, imperfect labour markets (search and match), and pollution consumption externalities. Preferences are non-homothetic (Stone–Geary utility) to take into account the potential regressivity of green taxes (the polluting good is assumed to be a necessary good). If the reform appears regressive, the gains from the double dividend can achieve Pareto improvement, using a redistributive non-linear income tax if the redistribution is not too great initially. Increasing progressivity influences the unemployment rate and can moderate the trade-off between equity and efficiency. We finally provide numerical illustrations for France and conduct sensitivity analysis.

Suggested Citation

  • Aubert, Diane & Chiroleu-Assouline, Mireille, 2019. "Environmental tax reform and income distribution with imperfect heterogeneous labour markets," European Economic Review, Elsevier, vol. 116(C), pages 60-82.
  • Handle: RePEc:eee:eecrev:v:116:y:2019:i:c:p:60-82
    DOI: 10.1016/j.euroecorev.2019.03.006
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    Cited by:

    1. Xavier Pautrel, 2018. "Environmental Policy and Health in the Presence of Labor Market Imperfections," TEPP Working Paper 2018-09, TEPP.
    2. Bas Jacobs & Rick van der Ploeg, 2017. "Should Pollution Taxes be Targeted at Income Redistribution?," CESifo Working Paper Series 6599, CESifo.
    3. Cavalcanti, T. & Hasna, Z. & Santos, C., 2020. "Climate Change Mitigation Policies: Aggregate and Distributional Effects," Cambridge Working Papers in Economics 20117, Faculty of Economics, University of Cambridge.
    4. Jean-François Fagnart & Marc Germain & Bruno Van der Linden, 2020. "Working Time Reduction and Employment in a Finite World," LIDAM Discussion Papers IRES 2020032, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
    5. Noe Reidt, 2021. "Climate Policies and Labor Markets in Developing Countries," CER-ETH Economics working paper series 21/351, CER-ETH - Center of Economic Research (CER-ETH) at ETH Zurich.
    6. Hafstead, Marc A.C. & Williams, Roberton C., 2018. "Unemployment and environmental regulation in general equilibrium," Journal of Public Economics, Elsevier, vol. 160(C), pages 50-65.
    7. Lesly Cassin & Paolo Melindi-Ghidi & Fabien Prieur, 2021. "The impact of income inequality on public environmental expenditure with green consumerism," Working Papers hal-03146526, HAL.
    8. Alan Finkelstein Shapiro & Gilbert E. Metcalf, 2021. "The Macroeconomic Effects of a Carbon Tax to Meet the U.S. Paris Agreement Target: The Role of Firm Creation and Technology Adoption," NBER Working Papers 28795, National Bureau of Economic Research, Inc.
    9. Marc A. C. Hafstead & Roberton C. Williams III, 2020. "Jobs and Environmental Regulation," Environmental and Energy Policy and the Economy, University of Chicago Press, vol. 1(1), pages 192-240.
    10. Marc A. C. Hafstead & Roberton C. Williams III & Yunguang Chen, 2018. "Environmental Policy, Full-Employment Models, and Employment: A Critical Analysis," NBER Working Papers 24505, National Bureau of Economic Research, Inc.
    11. Paul Malliet & Frédéric Reynès & Gissela Landa & Meriem Hamdi-Cherif & Aurélien Saussay, 2020. "Assessing Short-Term and Long-Term Economic and Environmental Effects of the COVID-19 Crisis in France," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 76(4), pages 867-883, August.
    12. Garth Heutel & Xin Zhang, 2020. "Efficiency Wages, Unemployment, and Environmental Policy," NBER Working Papers 27960, National Bureau of Economic Research, Inc.
    13. Jean-Luc Gaffard, 2021. "La transition écologique : incertitude, irréversibilité et modèle institutionnel," GREDEG Working Papers 2021-04, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France, revised Feb 2021.
    14. Kenneth A. Castellanos & Garth Heutel, 2019. "Unemployment, Labor Mobility, and Climate Policy," NBER Working Papers 25797, National Bureau of Economic Research, Inc.
    15. Lesly Cassin & Paolo Melindi-Ghidi & Fabien Prieur, 2021. "Voting for environmental policy with green consumers: the impact of income inequality," CEE-M Working Papers hal-03146526, CEE-M, Universtiy of Montpellier, CNRS, INRA, Montpellier SupAgro.
    16. Jacobs, Bas & van der Ploeg, Frederick, 2019. "Redistribution and pollution taxes with non-linear Engel curves," Journal of Environmental Economics and Management, Elsevier, vol. 95(C), pages 198-226.
    17. John Gibson & Garth Heutel, 2020. "Pollution and Labor Market Search Externalities Over the Business Cycle," NBER Working Papers 27445, National Bureau of Economic Research, Inc.

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    More about this item

    Keywords

    Environmental tax reform; Heterogeneity; Unemployment; Welfare analysis; Tax progressivity;
    All these keywords.

    JEL classification:

    • D62 - Microeconomics - - Welfare Economics - - - Externalities
    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • Q52 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Pollution Control Adoption and Costs; Distributional Effects; Employment Effects
    • Q58 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Government Policy

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