haku: @indexterm environmental economics / yhteensä: 508
viite: 258 / 508
Tekijä:Pirttilä, J.
Otsikko:A many person Corlett-Hague tax rule with externalities
Lehti:Oxford Economic Papers
2000 : JUL, VOL. 52:3, p. 595-605
Asiasana:Taxation
Environmental economics
Mathematical models
Consumer goods
Kieli:eng
Tiivistelmä: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.
SCIMA tietueen numero: 215972
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