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| Author: | Pirttilä, J. |
| Title: | A many person Corlett-Hague tax rule with externalities |
| Journal: | Oxford Economic Papers
2000 : JUL, VOL. 52:3, p. 595-605 |
| Index terms: | Taxation Environmental economics Mathematical models Consumer goods |
| Language: | eng |
| Abstract: | High tax rates and heavy income taxation have compelled many governments to consider ways to reorganise their tax systems. Green tax reforms have been seen as a tempting option to alleviate the tax distortions. We derive a modified many-person Corlett-Hague tax rule. Then we concentrate on environmental tax reforms within the linear setting and present a tax formulation that provides an easier comparison of all the factors affecting the tax reform and a helpful instrument to highlight the intuition of these factors. |
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