search query: @author Bovenberg, A. / total: 6
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| Author: | Bovenberg, A. Heijdra, B. |
| Title: | Environmental tax policy and intergenerational distribution |
| Journal: | Journal of Public Economics
1998 : JAN, VOL. 67:1, p. 1-24 |
| Index terms: | ECONOMICS TAXATION DEBT |
| Language: | eng |
| Abstract: | The authors study the effects of environmental taxation within the context of an overlapping generations model. The quality of the environment is modelled as a durable consumption good. Introduction of the environmental tax harms old existing generations and benefits young existing generations as well as all future generations. Increasing the tax in a Pareto-improving manner is easier the higher the pre-existing tax. The reverse holds if tax policy is decided by majority rule. |
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