haku: @indexterm TAX REFORM / yhteensä: 104
viite: 32 / 104
| Tekijä: | Bovenberg, A. L. Ploeg, F. van der |
| Otsikko: | Consequences of environmental tax reform for unemployment and welfare |
| Lehti: | Environmental and Resource Economics
1998 : SEP, VOL. 12:2, p. 137-150 |
| Asiasana: | ENVIRONMENT TAX REFORM UNEMPLOYMENT WELFARE |
| Kieli: | eng |
| Tiivistelmä: | This paper investigates the welfare effects of environmental tax reform. The framework is a small open economy with involuntary unemployment due to a rigid consumer wage. Tax reform boosts not only environmental quality but also employment if substitution between labor and resources is easy, the production share of the fixed factor is large, and the initial tax rates on resources and profits are small. If the initial tax system is sub-optimal with a negligible tax on resources, profits rise as well. |
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