A many-person Corlett-Hague tax rule with externalities

Данное исследование посвящено реформированию налогов на использование природных ресурсов. Повышение налогов на экологически небезопасные блага может увеличить благосостояние, при условии, что экологические внешние эффекты не повлияют на уровень спроса на товары.

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This study addresses environmental tax reforms in a many-person economy. Starting from a situation of uniform commodity taxation, a tax reform raising the tax on a good complementary to leisure or on a good that is environmentally harmful may be seen as welfare-improving as long as environmental externalities do not affect commodity demand. When environmental quality reduces commodity demand, a trade-off arises between the direct beneficial impact of the higher environmental tax and its indirect, harmful impact caused by reduced tax revenues. A second trade-off may also arise from a conflict between efficiency and distributional equity.

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