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Distortionary Taxes Preserve the Environment

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Author Info
Gaube, Thomas
Abstract

Recently, it became customary to argue that environmental quality - like ordinary public consumption - is crowded out by distortionary taxation. We show that this hypothesis does not hold provided that the marginal revenue of the environmental tax is positive. In this case, under-provision of public goods implies over-provision of environmental quality in second best. Hence, contrary to the impression left by the recent literature, distortionary taxes may actually provide more room for environmental protection than lump-sum taxes.

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Publisher Info
Paper provided by University of Bonn, Germany in its series Discussion Paper Serie A with number 579.

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Length: pages
Date of creation: Aug 1998
Date of revision:
Handle: RePEc:bon:bonsfa:579

Contact details of provider:
Postal: Bonn Graduate School of Economics, University of Bonn, Adenauerallee 24 - 26, 53113 Bonn, Germany
Fax: +49 228 73 9221
Web page: http://www.bgse.uni-bonn.de/index.php?id=517

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Related research
Keywords: environmental taxation; public goods;

Find related papers by JEL classification:
H41 - Public Economics - - Publicly Provided Goods - - - Public Goods
H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

Cited by:
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  1. Gilbert E. Metcalf, 2000. "Environmental Levies and Distortionary Taxation: Pigou, Taxation, and Pollution," Discussion Papers Series, Department of Economics, Tufts University 0004, Department of Economics, Tufts University. [Downloadable!]
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