while economic deterrence models are fully based on maximizing economic utility; social psychology models explain human behavior by examining the underlying attitudes, norms and beliefs. tax morale is defined as the intrinsic motivation to pay taxes. however, determinants of tax morale need to be investigated for a more comprehensive understanding of tax morale. in this paper we analyze the mos...

Carbon taxes are an economically effective and efficient policy measure to address climate change mitigation. However, they can have severe adverse distributional effects. Recycling parts of the fiscal revenues vulnerable, lower income households through cash transfers (social assistance) is option also overcome associated political difficulties. This paper simulates impacts such a combined ref...

Carbon tax regulation and consumers' low-carbon preference act as incentives for firms to abate emissions. Manufacturers can improve product sustainability and retailers can strengthen the promotion of low-carbon products as part of such abatement. Current incomplete rationality also affects product sustainability and low-carbon promotion level. In this context, we consider a supply chain with ...

The ‘‘green paradox’’ by Hans–Werner Sinn suggests that increasing resource taxes accelerate global warming because resource owners increase near-term extraction in fear of higher future taxation. In this note we show that this effect does only occur for the specific set of carbon taxes that increase at a rate higher than the effective discount rate of the resource owners. We calculate a critic...

This paper evaluates the costs to households of a carbon dioxide (CO2) cap-and-trade program. We find important variation in the distribution of costs of the policy across 11 regions of the country and income deciles. The introduction of a price on CO2 is regressive, but this may be outweighed by the distribution value of CO2 emissions allowances. We evaluate five alternatives: three are progre...

This paper analyzes the impact of carbon taxes on the Japanese economy using an applied/computable general equilibrium model. This analysis sheds light on both the efficiency and the equity issues of these policies. The study shows that some alleviation measures, e.g. tax differentiation, might be required to ease the damages caused to energy intensive industries. Moreover, considering the regr...

In this paper, we study the impact of carbon tax on carbon emission and retail price in a two-echelon supply chain consisting of a manufacturer and a retailer. Specifically, by adopting two types of contracts, i.e., the modified wholesale price (MW) and the modified cost-sharing contract (MS), supply chain coordination is achieved, which promotes the supply chain efficiency. Our study shows tha...

The implementation of a CO2 emissions control scheme, either a cap-and-trade program with auctioned permits or a carbon tax, will provide the government with an important new source of revenue. Several economists advocate for the redistribution of this carbon revenue i.e., for the emissions control schemes to be revenue neutral. In this paper, we present an optimization model to obtain redistri...