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A note on pollution and reforms of domestic and trade taxes toward uniformity

Takumi Haibara ()
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Takumi Haibara: Aichi University

International Tax and Public Finance, 2022, vol. 29, issue 1, No 8, 214 pages

Abstract: Abstract This note revisits the work of Michael and Hatzipanayotou (ITPF 20: 753–768, 2013), who show that price-neutral indirect tax reforms increase welfare and revenue via a reduction in either production pollution or consumption pollution. This note shows instead that an indirect tax reform can reduce both of these emissions while increasing government revenue. The key point is that tax rates should be adjusted to preserve aggregate demand or aggregate output. Such a reform strategy has a broader set of options for addressing distortions and renders consumption and production choices more environmentally friendly.

Keywords: Alternative-reform strategies; Production and consumption generated pollution (search for similar items in EconPapers)
JEL-codes: F13 H20 (search for similar items in EconPapers)
Date: 2022
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DOI: 10.1007/s10797-021-09659-0

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