Non-Homothetic Preferences and the Non-Environmental Effects of Environmental Taxes
We show that, if the utility function is non-homothetic, environmental taxes can have positive non-environmental effects. These effects are illustrated with specific reference to taxes on gasoline and tobacco, in the context of a computational model. We also clarify the relationship between the “dou...
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| Veröffentlicht in: | International tax and public finance 2005-03, Vol.12 (2), p.115-130 |
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| container_end_page | 130 |
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| container_title | International tax and public finance |
| container_volume | 12 |
| creator | Ballard, Charles Lincoln Goddeeris, John Kim, Sang-Kyum |
| description | We show that, if the utility function is non-homothetic, environmental taxes can have positive non-environmental effects. These effects are illustrated with specific reference to taxes on gasoline and tobacco, in the context of a computational model. We also clarify the relationship between the “double dividend” (associated with a marginal change from a tax system with low reliance on environmentally motivated taxes) and the situation in which the optimal environmental tax rate is greater than the Pigouvian tax rate. These two situations are generated by rather similar combinations of parameters. Copyright Springer Science + Business Media, Inc. 2005 |
| doi_str_mv | 10.1007/s10797-005-0496-6 |
| format | Article |
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| identifier | ISSN: 0927-5940 |
| ispartof | International tax and public finance, 2005-03, Vol.12 (2), p.115-130 |
| issn | 0927-5940 1573-6970 |
| language | eng |
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| source | RePEc; SpringerLink Journals - AutoHoldings |
| subjects | Economic models Effects Environmental tax environmental taxation Gasoline general-equilibrium efficiency analysis Studies Tax rates Taxes Tobacco Utility functions |
| title | Non-Homothetic Preferences and the Non-Environmental Effects of Environmental Taxes |
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