search query: @indexterm taxation / total: 1872
reference: 247 / 1872
| Author: | Cremer, H. Gahvari, F. Ladoux, N. |
| Title: | Environmental taxes with heterogeneous consumers: an application to energy consumption in France |
| Journal: | Journal of Public Economics
2003 : DEC, VOL. 87:12, p. 2791-2815 |
| Index terms: | Environmental economics Taxation Tax optimization Welfare economics |
| Language: | eng |
| Abstract: | The authors construct a model with four groups of households who have preferences over labour supply, consumption of pollution (energy related) and non-polluting (non-energy) goods, and emissions. They quantify the model for the French economy and compute optimal tax equilibria under nine second-best tax regimes finding that the redistributive role of environmental taxes requires the polluting goods to be taxed at a rate much below their marginal social damage. |
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