Environmental Tax and the Distribution of Income among Heterogeneous Workers

Mireille Chiroleu-Assouline and Mouez Fodha

PSE-Ecole d'économie de Paris (Postprint) 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
Note: View the original document on HAL open archive server: https://paris1.hal.science/hal-00652900v1
References: Add references at CitEc
Citations: View citations in EconPapers (7)

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

Downloads: (external link)
https://paris1.hal.science/hal-00652900v1/document (application/pdf)

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)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:pseptp:hal-00652900

DOI: 10.2307/41615494

Access Statistics for this paper

More papers in PSE-Ecole d'économie de Paris (Postprint) from HAL
Bibliographic data for series maintained by Caroline Bauer ().