Arbeitspapier

Earmarking of environmental taxes: efficient, after all

The paper analyses the benefits of earmarking the environmental tax revenues in a second-best world with asymmetry of information between government and taxpayers.Taxpayers are assumed to have taste differences over consumption of an environmentally harmful activity.The government, which cannot observe these preferences, pursues Pareto-efficient taxation involving compensation to the potential losers of tax policy.Within this framework, it is shown that earmarking environmental tax revenues on projects that are beneficial to the losers of the environmental policy may alleviate problems concerning asymmetric information and facilitate more efficient environmental policy.

ISBN
951-686-569-0
Sprache
Englisch

Erschienen in
Series: Bank of Finland Discussion Papers ; No. 4/1998

Klassifikation
Wirtschaft
Thema
Environmental taxation
earmarked taxes
Pareto-efficient taxation
second-best analysis

Ereignis
Geistige Schöpfung
(wer)
Pirttilä, Jukka
Ereignis
Veröffentlichung
(wer)
Bank of Finland
(wo)
Helsinki
(wann)
1998

Handle
Letzte Aktualisierung
10.03.2025, 11:44 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Arbeitspapier

Beteiligte

  • Pirttilä, Jukka
  • Bank of Finland

Entstanden

  • 1998

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