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Integrated Reforms of Indirect Taxes in the Presence of Pollution

  • Michael S. Michael
  • Sajal Lahiri
  • Panos Hatzipanayotou

The literature on indirect tax reforms in pollution-ridden economies is quite limited. This paper, using a model of a small open economy with production and consumption generated pollution, considers the welfare implications of tax reforms within an integrated structure of consumption and production taxes. Specifically, both in the presence and absence of a binding government revenue constraint, we derive sufficient conditions for welfare improvement in the case where we implement (i) reforms in either production or consumption taxes, (ii) reforms in both consumption and production taxes and (iii) uniform changes in consumption taxes.

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File URL: http://www.cesifo-group.de/portal/page/portal/DocBase_Content/WP/WP-CESifo_Working_Papers/wp-cesifo-2008/wp-cesifo-2008-04/cesifo1_wp2276.pdf
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Paper provided by CESifo Group Munich in its series CESifo Working Paper Series with number 2276.

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Date of creation: 2008
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Handle: RePEc:ces:ceswps:_2276
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  1. A. Bovenberg, 1999. "Green Tax Reforms and the Double Dividend: an Updated Reader's Guide," International Tax and Public Finance, Springer, vol. 6(3), pages 421-443, August.
  2. Kayalica M. Ozgur & Kayalica Olgay, 2005. "Transboundary Pollution From Consumption In A Reciprocal Dumping Model," Global Economy Journal, De Gruyter, vol. 5(2), pages 1-16, June.
  3. Robin Boadway & Motohiro Sato, 2008. "Optimal Tax Design and Enforcement with an Informal Sector," Working Papers 1168, Queen's University, Department of Economics.
  4. Copeland Brian R., 1994. "International Trade and the Environment: Policy Reform in a Polluted Small Open Economy," Journal of Environmental Economics and Management, Elsevier, vol. 26(1), pages 44-65, January.
  5. Beghin, John C. & Dessus, Sebastien, 1999. "Double Dividend With Trade Distortions: Analytical Results And Evidence From Chile," 1999 Annual meeting, August 8-11, Nashville, TN 21509, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
  6. Charles Perrings & Alberto Ansuategi, 2000. "Sustainability, growth and development," Journal of Economic Studies, Emerald Group Publishing, vol. 27(1/2), pages 19-54, January.
  7. Arja H. Turunen-Red & Alan D. Woodland, 2004. "Multilateral Reforms of Trade and Environmental Policy," Review of International Economics, Wiley Blackwell, vol. 12(3), pages 321-336, 08.
  8. Takumi Naito, 2005. "Revenue-Neutral Environmental Tariff Reform, Growth, and Welfare," Review of International Economics, Wiley Blackwell, vol. 13(5), pages 985-996, November.
  9. Michael, Michael S. & Hatzipanayotou, Panos & Miller, Stephen M., 1993. "Integrated reforms of tariffs and consumption taxes," Journal of Public Economics, Elsevier, vol. 52(3), pages 417-428, October.
  10. John Beghin & David Roland-Holst & Dominique van der Mensbrugghe, 1997. "Trade and Pollution Linkages: Piecemeal Reform and Optimal Intervention," Canadian Journal of Economics, Canadian Economics Association, vol. 30(2), pages 442-55, May.
  11. Sajal Lahiri & Anjum Nasim, 2005. "Commercial Policy Reform in Pakistan: Opening up the Economy under Revenue Constraints," International Tax and Public Finance, Springer, vol. 12(6), pages 723-739, November.
  12. Keen, Michael & Ligthart, Jenny E., 2002. "Coordinating tariff reduction and domestic tax reform," Journal of International Economics, Elsevier, vol. 56(2), pages 489-507, March.
  13. Emran, M. Shahe & Stiglitz, Joseph E., 2005. "On selective indirect tax reform in developing countries," Journal of Public Economics, Elsevier, vol. 89(4), pages 599-623, April.
  14. Hatta, Tatsuo, 1986. "Welfare effects of changing commodity tax rates toward uniformity," Journal of Public Economics, Elsevier, vol. 29(1), pages 99-112, February.
  15. Emran, M. Shahe, 2005. "Revenue-increasing and welfare-enhancing reform of taxes on exports," Journal of Development Economics, Elsevier, vol. 77(1), pages 277-292, June.
  16. Hatta, Tatsuo, 1977. "A Theory of Piecemeal Policy Recommendations," Review of Economic Studies, Wiley Blackwell, vol. 44(1), pages 1-21, February.
  17. Hatzipanayotou, Panos & Michael, Michael S. & Miller, Stephen M., 1994. "Win-win indirect tax reform : A modest proposal," Economics Letters, Elsevier, vol. 44(1-2), pages 147-151.
  18. Hatta, Tatsuo, 1977. "A Recommendation for a Better Tariff Structure," Econometrica, Econometric Society, vol. 45(8), pages 1859-69, November.
  19. Panos Hatzipanayotou & Sajal Lahiri & Michael S. Michael, 2005. "Reforms of Environmental Policies in the Presence of Cross-border Pollution and Public-Private Clean-up," Scandinavian Journal of Economics, Wiley Blackwell, vol. 107(2), pages 315-333, 06.
  20. Diewert, W E & Turunen-Red, A H & Woodland, A D, 1989. "Productivity- and Pareto-Improving Changes in Taxes and Tariffs," Review of Economic Studies, Wiley Blackwell, vol. 56(2), pages 199-215, April.
  21. World Bank, 2002. "World Development Indicators 2002," World Bank Publications, The World Bank, number 13921, August.
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