Environmental Tax and the Distribution of Income among Heterogeneous Workers

Mireille Chiroleu-Assouline and Mouez Fodha

Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) from HAL

Abstract: This paper analyzes the environmental tax policy issues when labor is heterogeneous. The objective is to assess whether an environmental tax policy could be Pareto improving, when the revenue of the pollution tax is recycled by a change in the labor tax properties. We show that, depending on the heterogeneity characteristics of labor and on the initial structure of the tax system, a policy mix could be designed in order to leave each class of workers unharmed. It consists of an increase in progressivity together with a decrease in the flat rate component of the wage tax.

Keywords: Environmental tax; Heterogenous agents; Welfare analysis; Tax progressivity; Taxe environnementale; Agents hétérogènes; Analyse de bien-être; Progressivité de l'impôt (search for similar items in EconPapers)
Date: 2011-11
New Economics Papers: this item is included in nep-acc, nep-env and nep-pbe
Note: View the original document on HAL open archive server: https://paris1.hal.science/hal-00652900v1
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Citations: View citations in EconPapers (18)

Published in Annales d'Economie et de Statistique, 2011, 103-104, pp.71-92. ⟨10.2307/41615494⟩

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Related works:
Journal Article: Environmental Tax and the Distribution of Income among Heterogeneous Workers (2011)
Working Paper: Environmental Tax and the Distribution of Income among Heterogeneous Workers (2011)
Working Paper: Environmental Tax and the Distribution of Income among Heterogeneous Workers (2011)
Working Paper: Environmental Tax and the Distribution of Income among Heterogeneous Workers (2009)
Working Paper: Environmental Tax and the Distribution of Income among Heterogeneous Workers (2009)
Working Paper: Environmental Tax and the Distribution of Income among Heterogeneous Workers (2009)
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Persistent link: https://EconPapers.repec.org/RePEc:hal:cesptp:hal-00652900

DOI: 10.2307/41615494

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