search query: @indexterm SOCIAL ACCOUNTING / total: 74
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| Author: | Backlund, K. |
| Title: | On the role of green taxes in social accounting: a numerical analysis |
| Journal: | Environmental and Resource Economics
2003 : MAY, VOL. 25:1, p. 33-50 |
| Index terms: | Social accounting Pollution charges Indirect taxation |
| Language: | eng |
| Abstract: | The author addresses social accounting numerically in a dynamic general equilibrium model. The main purposes are to study 1) whether emissions taxes based on static willingness to pay information can be used to improve the welfare level, and whether these taxes provide close enough approximations of the correct Pigouvian emission tax to be useful in the context of social accounting. The results indicate that, if environmental quality is relatively linear with respect to pollution, the approximation of the Pigouvian emission tax will bring the economy close to the socially optimal solution and, at the same time, provide a close approximation of the value of net investment in environmental capital. |
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