| 来源类型 | FEEM working papers "Note di lavoro" series |
| 规范类型 | 论文 |
| Externalities and Optimal Taxation | |
| Helmuth Cremer; Firouz Gahvari; Norbert Ladoux | |
| 发表日期 | 1998 |
| 出处 | Climate Change and Sustainable Development |
| 出版年 | 1998 |
| 语种 | 英语 |
| 摘要 | This paper re-examines the optimal tax design problem (income and commodities) in the presence of externalities. The nature of the second-best, and the choice of the tax instruments, are motivated by the informational structure in the economy. The main results are: (i) environmental levies (linear or nonlinear) differ in formula from Pigouvian taxes by the expressions for the optimal tax on private goods; (ii) externalities do not affect commodity tax formulas (linear and nonlinear) for private goods; (iii) externalities do not affect the income tax structure if commodity taxes are nonlinear and affect it if commodity taxes are linear; and (iv) a general income tax plus strictly Pigouvian taxes are sufficient for efficient taxation if individuals of different types have identical marginal rates of substitution (at any given consumption bundle). |
| 特色分类 | H21,H23 |
| 关键词 | Optimal taxation,Externalities,Environmental levies,Second-best,Informational structure |
| URL | https://www.feem.it/en/publications/feem-working-papers-note-di-lavoro-series/externalities-and-optimal-taxation/ |
| 来源智库 | Fondazione Eni Enrico Mattei (Italy) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/116314 |
| 推荐引用方式 GB/T 7714 | Helmuth Cremer,Firouz Gahvari,Norbert Ladoux. Externalities and Optimal Taxation. 1998. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| NDL1998-019.pdf（1252KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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