A Distributional Analysis of Green Tax Reforms
نویسندگان
چکیده
منابع مشابه
The distributional consequences of tax reforms under market distortions
In this paper we examine the importance of imperfect competition in product and labour markets in determining the long-run welfare effects of tax reforms assuming agent heterogeneneity in capital holdings. Each of these market failures, independently, results in welfare losses for at least a segment of the population, after a capital tax cut and a concurrent labour tax increase. However, when c...
متن کاملOn the Political Economy of Green Tax Reforms
This paper offers a political economy model of green tax reforms in which the use of the revenue from the ecotax is an integrated part. We use the model to explain why and when a link between an ecotax and cuts in other non-environmental taxes can be expected. In our model, green tax swaps arise because a producer lobby group, even if the use of the revenue does not affect profits per se, takes...
متن کاملA differential redistributive analysis of bilinear tax reforms
We analyze differential redistributive effects, voting preferences and revenue elasticities of bilinear tax reforms that are applied to dual taxes or, more generally, to two different one-dimensional taxes. We prove that a partial order -which induces a latticebased on the Lorenz dominance criterion can be established if certain conditions on the tax reform policy and the income distribution ho...
متن کاملSocially-Efficient Tax Reforms∗
We propose graphical methods to determine whether commodity-tax changes are “socially efficient”, in the sense of improving social welfare or decreasing poverty for large classes of social welfare and poverty indices. We also derive estimators of critical poverty lines and economic efficiency ratios which can be used to characterize socially-efficient tax reforms. The statistical properties of ...
متن کاملDistributional Effects of Tax and Benefit Reforms in the Czech Republic
The Czech Republic has over the past decade carried out two waves of tax and benefit reforms. The first one took place in 2005–2006 during the left-wing government and the second one has been carried out in 2008 by the right-wing government. Using EUSILC data for selected types of households, the paper assesses changes in the distribution of gross incomes and effects of the changes in taxes and...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: National Tax Journal
سال: 1999
ISSN: 0028-0283,1944-7477
DOI: 10.1086/ntj41789423