Příspěvek k problematice optimálního zdanění

A note on the optimal taxation theory

Hana Bruhova Foltynova and Jan Bruha

Politická ekonomie, 2006, vol. 2006, issue 3, 366-381

Abstract: This paper is focused on the theory of optimal taxation applied to environmental regulation. The first part summarizes the current state of knowledge in this field, especially it concentrates on the so called double dividend hypothesis. The second part of the paper defines the concept of triple dividend in transport, which is modelled in the normative neoclassical framework. Based on econometric estimation, we calibrate a model and empirically investigate this hypothesis on the Czech data.

Keywords: optimal taxation; environmental taxation; passenger transport; double dividend hypothesis; environmental regulation (search for similar items in EconPapers)
JEL-codes: D62 H23 R48 (search for similar items in EconPapers)
Date: 2006
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DOI: 10.18267/j.polek.564

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