Pollution and Reforms of Domestic and Trade Taxes towards Uniformity

Michael Michael and Panos Hatzipanayotou

University of Cyprus Working Papers in Economics from University of Cyprus Department of Economics

Abstract: This paper builds a small open economy trade model where there is pollution from the production and consumption of goods. In the presence of production and consumption pollution, we examine a piecemeal consumer-price-neutral reform of the tariff and consumption tax and a piecemeal producer-price-neutral reform of the export and production taxes on a specific good. The paper identifies sufficient conditions under which the above tax reforms improve welfare and increase government tax revenues.

Keywords: Domestic and trade tax reforms; Production and consumption generated pollution; Government tax revenues; Welfare (search for similar items in EconPapers)
Pages: 22 pages
Date: 2012-06
New Economics Papers: this item is included in nep-env and nep-pbe
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://papers.econ.ucy.ac.cy/RePEc/papers/11-12.pdf (application/pdf)

Related works:
Journal Article: Pollution and reforms of domestic and trade taxes towards uniformity (2013)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ucy:cypeua:11-2012

Access Statistics for this paper

More papers in University of Cyprus Working Papers in Economics from University of Cyprus Department of Economics
Bibliographic data for series maintained by ().