Simplifying the Tax Code in New York State: The Case for Environmental Taxation and Revenue Substitution

Thomas R. Sadler

New York Economic Review, 2002, vol. 33, issue 1, 17-26

Abstract: In a policy of revenue substitution, the State of New York could increase tax system efficiency while improving environmental quality. Revenue from a state environmental tax on chemical emissions could be used to eliminate pre-existing taxes on business activity. This paper simulates policy implementation and concludes that, in addition to simplifying the state tax code, the revenue-neutral regulation could improve environmental quality, provide a market-based incentive for pollution abatement and maintain the size of the public sector.

Date: 2002
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Persistent link: https://EconPapers.repec.org/RePEc:nye:nyervw:v:33:y:2002:i:1:p:17-26

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