期刊名称：CORE Discussion Papers / Center for Operations Research and Econometrics (UCL), Louvain
出版年度：2011
卷号：2011
期号：1
出版社：Center for Operations Research and Econometrics (UCL), Louvain
摘要：In this paper we demonstrate that even if policies prior to reform have been
rational, it is possible, in fact in certain policy areas likely, that a green tax reform,
contrary to the perceived wisdom among economists, will be associated with a
dou ble- dividend, i.e. with both environmental and fiscal benefits. We first establish
this theoretically by avoiding imposing potentially unrealistic separability
assumptions, and by recognising that taxation involves administrative costs. To
illustrate our t heoretical results, we use graphical tools well- known from fishery
economics to assess the effects of the introduction of a tax on road transport.
JEL Classification: H2, H29
关键词：Keywords: optimal taxation, congested public goods, externalities, administrati ve
costs, green tax reform, double- dividend, transport policy, cost- benefit criteria .
