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Health Effects, Tax Deductions for Medical Expenditure, and the Double Dividend

  • Hiroaki Yamagami
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    This paper presents a general-equilibrium model of environmental tax reform that introduces a health status depending on environmental quality and medical consumption, and tax deductions for medical expenditure. It distinguishes between two types of health effect: environmentally and medically induced. The first effect comes from better environmental quality and increases welfare, while the second comes from changes in medical consumption and produces welfare losses. However, a generalized model shows that welfare gains produced by the presence of tax deductions can offset the medically induced health effect when the initial medical consumption level is sufficiently high. Therefore, this paper explains that identifying budgetary characteristics of medical services may lead to the nonenvironmental dividend.

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    File URL: http://www.ingentaconnect.com/content/mohr/fa/2009/00000065/00000001/art00007
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    Article provided by Mohr Siebeck, Tübingen in its journal FinanzArchiv.

    Volume (Year): 65 (2009)
    Issue (Month): 1 (March)
    Pages: 105-121

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    Handle: RePEc:mhr:finarc:urn:sici:0015-2218(200903)65:1_105:hetdfm_2.0.tx_2-s
    DOI: 10.1628/001522108X444170
    Contact details of provider: Web page: https://www.mohr.de/fa

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    1. Sijbren Cnossen, 2006. "Tobacco Taxation in the European Union," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 62(2), pages 305-322, June.
    2. Sijbren Cnossen, 2006. "Tobacco taxation in the European Union," CPB Discussion Paper 67, CPB Netherlands Bureau for Economic Policy Analysis.
    3. Marrelli, M. & Martina, R., 1988. "Tax evasion and strategic behaviour of the firms," Journal of Public Economics, Elsevier, vol. 37(1), pages 55-69, October.
    4. Cremer, Helmuth & Gahvari, Firouz, 1993. "Tax evasion and optimal commodity taxation," Journal of Public Economics, Elsevier, vol. 50(2), pages 261-275, February.
    5. R.Andrew Luccasen & R. Morris Coats & G. Karahan, 2005. "Cigarette smuggling mitigates the public health benefits of cigarette taxes," Applied Economics Letters, Taylor & Francis Journals, vol. 12(12), pages 769-773.
    6. Sijbren Cnossen, 2006. "Tobacco Taxation in the European Union," CESifo Working Paper Series 1718, CESifo Group Munich.
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