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| Author: | West, S. E. Williams, R. C. III |
| Title: | Estimates from a consumer demand system: implications for the incidence of environmental taxes |
| Journal: | Journal of Environmental Economics and Management
2004 : MAY, VOL. 47:3, p. 535-558 |
| Index terms: | consumer demand equities gas industry income distribution taxation |
| Language: | eng |
| Abstract: | It is often suggested that environmental taxes are regressive, making them less attractive policy options. The authors consider the distributional effects of a gasoline tax increase using four incidence measures and under three scenarios for gas tax revenue use. It is shown that when revenues are not recycled, a gasoline tax is regressive. It is syúggested that using the additional gas tax revenue to fund labor tax cuts makes the policy substantially less regressive while using the revenue to fund lump-sum transfers actually makes it progressive. |
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