Pollution and reforms of domestic and trade taxes towards uniformity

Michael Michael and Panos Hatzipanayotou

International Tax and Public Finance, 2013, vol. 20, issue 5, 753-768

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. Copyright Springer Science+Business Media, LLC 2013

Keywords: Domestic and trade tax reforms; Production and consumption generated pollution; Government tax revenues; Welfare; F13; H20 (search for similar items in EconPapers)
Date: 2013
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Working Paper: Pollution and Reforms of Domestic and Trade Taxes towards Uniformity (2012)
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Persistent link: https://EconPapers.repec.org/RePEc:kap:itaxpf:v:20:y:2013:i:5:p:753-768

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DOI: 10.1007/s10797-012-9241-0

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