THE MARGINAL EFFICIENCY EFFECTS OF TAXES AND SUBSIDIES IN THE PRESENCE OF EXTERNALITIES - A COMPUTATIONAL GENERAL EQUILIBRIUM APPROACH

被引：54

作者：

BALLARD, CL ^{[1
]}

MEDEMA, SG ^{[1
]}

机构：

[1] UNIV COLORADO,DEPT ECON,DENVER,CO 80217

来源：

JOURNAL OF PUBLIC ECONOMICS | 1993年 / 52卷 / 02期

基金：

美国国家科学基金会;

关键词：

D O I：

10.1016/0047-2727(93)90020-T

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Using 1983 data, we develop a 19-sector computational general equilibrium model, incorporating producer producer externalities and producer-consumer externalities. Simulation results indicate that when additional government expenditure is financed by Pigouvian taxes, the marginal cost of public funds is substantially below one. Labor, sales, and output taxes also affect the output of the polluting industries, and thus have indirect Pigouvian effects which tend to reduce the associated marginal costs of public funds. Pigouvian taxes are usually more efficient than Pigouvian subsidies, since the tax revenue can be used to reduce other taxes.

引用

页码：199 / 216

页数：18