A Distributional Analysis of Green Tax Reforms

Gilbert Metcalf

National Tax Journal, 1999, vol. 52, issue 4, 655-82

Abstract: I measure the distributional impact of a shift toward greater reliance on environmental taxes (a green tax reform) using both annual and lifetime income measures to rank households. An environmental tax reform can be designed that has a negligible impact on the income distribution when the funds are rebated to households through reductions in the payroll tax and personal income tax. I also analyze trade-offs among competing goals of efficiency, equity, and ease of administration in the design of a green tax reform.

Date: 1999
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:52:y:1999:i:4:p:655-82

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