A distributional analysis of green tax reforms

被引：17

作者：

Metcalf, GE ^{[1
]}

机构：

[1] Tufts Univ, Dept Econ, Medford, MA 02155 USA

[2] Natl Bur Econ Res, Cambridge, MA 02138 USA

来源：

NATIONAL TAX JOURNAL | 1999年 / 52卷 / 04期

关键词：

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

I measure the distributional impact of a shift toward greater reliance on environmental taxes (a green tax reform) using both annual and lifetime income measures to rank households. An environmental tax reform can be designed that has a negligible impact on the income distribution when the funds are rebated to households through reductions in the payroll tax and personal income tax. I also analyze trade-offs among competing goals of efficiency, equity, and ease of administration in the design of a green tax reform.

引用

页码：655 / 681

页数：27