search query: @indexterm TAX POLICY / total: 92
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| Author: | Richter, W. F. Schneider, K. |
| Title: | Energy taxation: reasons for discriminating in favor of the production sector |
| Journal: | European Economic Review
2003 : JUN, VOL. 47:3, p. 461-476 |
| Index terms: | Environmental protection Pollution Tax policy Labour supply |
| Language: | eng |
| Abstract: | If a small open economy wishes to restrict it's greenhouse emissions, it has to decide whether to impose uniform taxes on all polluters or to resort to a discriminatory policy. Countries tend to impose higher taxes on households and to tax the industrial sector more leniently. The paper identifies conditions under which this is efficient. It is shown that an efficiency maximizing tax planner discriminates in favour of the production sector if (1) there are restrictions on the taxation of lump-sum income of if (2) labour supply exerts market power. |
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