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| Author: | Cremer, H. Gahvari, F. Ladoux, N. |
| Title: | Environmental tax design with endogenous earning abilities (with applications to France) |
| Journal: | Journal of Environmental Economics and Management
2010 : JAN, VOL. 59:1, p. 82-93 |
| Index terms: | environmental economics taxation income tax earnings consumption intermediate goods welfare models France |
| Freeterms: | emission taxes |
| Language: | eng |
| Abstract: | In this paper, environmental taxation in a Mirrlees setting is studied with two new features: 1. energy, a polluting good, is used both as a factor of production and a final consumption good, 2. the wage is determined endogenously while labour of different individual types remain homogeneous. The model is calibrated for the French economy. It is shown that: i. The optimal tax (here as: o-tax) is less than the marginal social damage (as: m-s-d.) of emissions etc., ii. the o-tax on energy as an input is always equal to its m-s-d., iii. the social welfare gain due to lowering the current energy taxes to their optimal levels, ... , is btw. 17 and 32 euro per household. This hurts the rich and benefits the poor. |
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