Three tax reforms with and without public pollution abatement

Takumi Haibara ()
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Takumi Haibara: Aichi University

Economics Bulletin, 2023, vol. 43, issue 1, 574 - 582

Abstract: The literature has explored three strategies for reforming tariffs and consumption taxes: price-neutral tax reforms, revenue-neutral tax reforms, and consumption-neutral tax reforms. In the presence of private pollution abatement only, consumption-neutral tax reforms rank first in terms of welfare improvements. With the presence of both private and public pollution abatement, welfare-improving tariff protection reform packages occur. Unless income effects are zero, price-neutral tax reforms do not rank first regardless of the type of pollution abatement.

Keywords: price-neutral tax reforms; revenue-neutral tax reforms; consumption-neutral tax reforms; public pollution abatement (search for similar items in EconPapers)
JEL-codes: F1 H2 (search for similar items in EconPapers)
Date: 2023-03-30
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