search query: @indexterm taxation / total: 1872
reference: 354 / 1872
Author: | Yoshida, M. |
Title: | Intergenrational Pigouvian tax systems |
Journal: | Japanese Economic Review
2002 : JUN, VOL. 53:2, p. 199-210 |
Index terms: | ENVIRONMENTAL QUALITY INTERGENERATIONAL TRANSFERS TAXATION |
Language: | eng |
Abstract: | This paper explores Pigouvian tax systems which internalize intergenerational externalities of environmental degradation by consumption and/or production. The tax system (composed of wage and consumption taxes) for environmental quality as a public intermediate good is compared with the tax system for that as a public consumption good. |
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