search query: @indexterm taxation / total: 1872
reference: 584 / 1872
Author: | Aronsson, T. |
Title: | On cost benefit rules for green taxes |
Journal: | Environmental and Resource Economics
1999 : JAN, VOL. 13:1, p. 31-43 |
Index terms: | ENVIRONMENTAL ECONOMICS TAXATION COST BENEFIT ANALYSIS |
Language: | eng |
Abstract: | This paper concerns the welfare effects of a green tax reform in a dynamic general equilibrium model with preexisting taxes on labor income and capital income. In comparison with previous studies on green taxes in dynamic models, which have focused their main attention on long run effects of such reforms, the author derives cost benefit rules for a change in the tax mix by using the properties of the value function in optimal control theory. |
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