On the emissions–inequality and emissions–welfare trade-offs in energy taxation: Evidence on the German car fuels tax

Dragana Nikodinoska and Carsten Schröder

Resource and Energy Economics, 2016, vol. 44, issue C, 206-233

Abstract: By using estimates from a Demographically-Scaled Quadratic Almost Ideal Demand System (DQUAIDS), we investigate how the German car fuels tax changes the private households’ CO2 emissions, living standards, and post-tax income distribution. Our results show that the tax implies a trade-off between the aim to reduce emissions and vertical equity, which refers to the idea that people with a greater ability to pay taxes should pay more.

Keywords: Energy taxes; Environmental taxes; Energy demand; Emissions; Tax incidence; Redistribution; Inequality (search for similar items in EconPapers)
JEL-codes: C31 D12 D63 H22 H23 I3 K32 Q21 (search for similar items in EconPapers)
Date: 2016
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (30)

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S0928765516000245
Full text for ScienceDirect subscribers only

Related works:
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:eee:resene:v:44:y:2016:i:c:p:206-233

DOI: 10.1016/j.reseneeco.2016.03.001

Access Statistics for this article

Resource and Energy Economics is currently edited by J. F. Shogren and S. Smulders

More articles in Resource and Energy Economics from Elsevier
Bibliographic data for series maintained by Catherine Liu ().