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Environmental Tax and the Distribution of Income among Heterogeneous Workers

Listed author(s):
  • Mireille Chiroleu-Assouline

    ()

    (CES - Centre d'économie de la Sorbonne - UP1 - Université Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique, PSE - Paris School of Economics)

  • Mouez Fodha

    ()

    (CES - Centre d'économie de la Sorbonne - UP1 - Université Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique, PSE - Paris School of Economics)

This paper analyzes the environmental tax policy issues when labor is heterogeneous. The objective is to assess whether an environmental tax policy could be Pareto improving, when the revenue of the pollution tax is recycled by a change in the labor tax properties. We show that, depending on the heterogeneity characteristics of labor and on the initial structure of the tax system, a policy mix could be designed in order to leave each class of worker unharmed. It consists of an increase in progressivity together with a decrease in the flat rate component of the wage tax.

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File URL: https://halshs.archives-ouvertes.fr/halshs-00348891v2/document
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Paper provided by HAL in its series Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) with number halshs-00348891.

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Date of creation: Nov 2009
Publication status: Published in Documents de travail du Centre d'Economie de la Sorbonne 2008.97 - ISSN : 1955-611X. 2009
Handle: RePEc:hal:cesptp:halshs-00348891
Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00348891v2
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