Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Performing an environmental tax reform in a regional economy. A computable general equilibrium approach
Abstract We use a Computable General Equilibrium model to simulate the effects of an Environmental Tax Reform in a regional economy (Andalusia, Spain). The reform involves imposing a tax on $ CO_{2} $ or $ SO_{2} $ emissions and reducing either the Income Tax or the payroll tax of employers to Social Security, and eventually keeping public deficit unchanged. This approach enables us to test the so-called double dividend hypothesis, which states that this kind of reform is likely to improve both environmental and non-environmental welfare. In the economy under analysis, an employment double dividend arises when the payroll tax is reduced and, if $ CO_{2} $ emissions are selected as environmental target, a (limited) strong double dividend could also be obtained. No double dividend appears when Income Tax is reduced to compensate the environmental tax.
Performing an environmental tax reform in a regional economy. A computable general equilibrium approach
Abstract We use a Computable General Equilibrium model to simulate the effects of an Environmental Tax Reform in a regional economy (Andalusia, Spain). The reform involves imposing a tax on $ CO_{2} $ or $ SO_{2} $ emissions and reducing either the Income Tax or the payroll tax of employers to Social Security, and eventually keeping public deficit unchanged. This approach enables us to test the so-called double dividend hypothesis, which states that this kind of reform is likely to improve both environmental and non-environmental welfare. In the economy under analysis, an employment double dividend arises when the payroll tax is reduced and, if $ CO_{2} $ emissions are selected as environmental target, a (limited) strong double dividend could also be obtained. No double dividend appears when Income Tax is reduced to compensate the environmental tax.
Performing an environmental tax reform in a regional economy. A computable general equilibrium approach
André, Francisco J. (Autor:in) / Cardenete, M. Alejandro (Autor:in) / Velázquez, Esther (Autor:in)
2005
Aufsatz (Zeitschrift)
Englisch
Innovations in Regional Computable General Equilibrium (CGE) Modelling
| Online Contents | 2010
Innovations in Regional Computable General Equilibrium (CGE) Modelling
| Taylor & Francis Verlag | 2010