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| Author: | Bovenberg, L. Goulder, L. |
| Title: | Optimal environmental taxation in the presence of other taxes: general-equilibrium analyses |
| Journal: | American Economic Review
1996 : SEP, VOL. 86:4, p. 985-1000 |
| Index terms: | ECONOMICS TAXATION CONSUMER SATISFACTION |
| Language: | eng |
| Abstract: | Most economies feature levels of public spending that require more tax revenues than would be generated solely from the pollution taxes set according to the Pigovian principle, that is , set equal to marginal environmental damages. As a consequence, tax systems generally rely on both environmental (corrective) and other taxes. However, economists typically have analyzed environmental taxes without taking into account the presence of other, distortionary taxes. The omission is quite significant, claim the authors. |
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