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Earmarking of Environmental Taxes and Pareto-Efficient Taxation

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  • Jukka Pirttilä

Abstract

The paper analyses the benefits of earmarking the environmental tax revenues in a second-best world with asymmetry of information between government and taxpayers. Taxpayers are assumed to have taste differences over consumption of an environmentally harmful activity. The government, which cannot observe these preferences, pursues Pareto-efficient taxation involving compensation to the potential losers of a tax policy. Within this framework, it is shown that earmarking environmental tax revenues on projects that are beneficial to the losers of the environmental policy may alleviate problems concerning asymmetric information and facilitate environmental policy.

Suggested Citation

  • Jukka Pirttilä, 1999. "Earmarking of Environmental Taxes and Pareto-Efficient Taxation," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(2), pages 202-202, June.
  • Handle: RePEc:mhr:finarc:urn:sici:0015-2218(199906)56:2_202:eoetap_2.0.tx_2-y
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    Cited by:

    1. Neva Novarro, 2004. "Do Policy-Makers Earmark to Constrain their Successors? The Case of Environmental Earmarking," Working Papers 0408, College of the Holy Cross, Department of Economics.

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