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Příspěvek k problematice optimálního zdanění
[A note on the optimal taxation theory]

Author

Listed:
  • Hana Foltýnová
  • Jan Brůha

Abstract

This paper is focused on the theory of optimal taxation applied to environmental regulation. The first part summarizes the current state of knowledge in this field, especially it concentrates on the so called double dividend hypothesis. The second part of the paper defines the concept of triple dividend in transport, which is modelled in the normative neoclassical framework. Based on econometric estimation, we calibrate a model and empirically investigate this hypothesis on the Czech data.

Suggested Citation

  • Hana Foltýnová & Jan Brůha, 2006. "Příspěvek k problematice optimálního zdanění
    [A note on the optimal taxation theory]
    ," Politická ekonomie, University of Economics, Prague, vol. 2006(3).
  • Handle: RePEc:prg:jnlpol:v:2006:y:2006:i:3:id:564
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    More about this item

    Keywords

    optimal taxation; environmental taxation; passenger transport; double dividend hypothesis; environmental regulation;

    JEL classification:

    • D62 - Microeconomics - - Welfare Economics - - - Externalities
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • R48 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Transportation Economics - - - Government Pricing and Policy

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