Arbeitspapier

Kantians Defy the Economists' Mantra of Uniform Pigovian Emissions Taxes

This paper analyzes the efficient emissions taxation in economies with individuals who are morally motivated to reduce their emissions footprint. They are heterogenous with respect to their morality and their consumption preferences. We distinguish between the concepts of moral and conventional utilitarian (= material) welfare. The materially efficient tax rates turn out to be consumer-type specific; they are smaller than the Pigovian tax rate; and the smaller, the higher the individuals’ propensity to act morally. Finally, we briefly characterize the second-best uniform emissions tax.

Sprache
Englisch

Erschienen in
Series: CESifo Working Paper ; No. 8749

Klassifikation
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Environmental Economics: Government Policy
Thema
Pigovian tax
material
moral
Kantian
consumer-type tax

Ereignis
Geistige Schöpfung
(wer)
Eichner, Thomas
Pethig, Rüdiger
Ereignis
Veröffentlichung
(wer)
Center for Economic Studies and Ifo Institute (CESifo)
(wo)
Munich
(wann)
2020

Handle
Letzte Aktualisierung
10.03.2025, 11:42 MEZ

Datenpartner

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Objekttyp

  • Arbeitspapier

Beteiligte

  • Eichner, Thomas
  • Pethig, Rüdiger
  • Center for Economic Studies and Ifo Institute (CESifo)

Entstanden

  • 2020

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