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On the Role of Green Taxes in Social Accounting

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  • Kenneth Backlund

Abstract

This paper addresses social accounting numerically in a dynamic generalequilibrium model. The main purposes are to study: (i) whether emissiontaxes based on static willingness to pay information can be used to improvethe welfare level, and; (ii) whether these taxes provide close enoughapproximations of the correct Pigouvian emission tax to be useful in thecontext of social accounting. The results indicate that, if environmentalquality is relatively linear with respect to pollution, the approximation ofthe Pigouvian emission tax will bring the economy close to the sociallyoptimal solution and, at the same time, provide a close approximation of thevalue of net investments in environmental capital. Copyright Kluwer Academic Publishers 2003

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  • Kenneth Backlund, 2003. "On the Role of Green Taxes in Social Accounting," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 25(1), pages 33-50, May.
    • Handle: RePEc:kap:enreec:v:25:y:2003:i:1:p:33-50
    DOI: 10.1023/A:1023660017907
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    Cited by:

    1. Aronsson, Thomas & Löfgren, Karl-Gustaf, 2007. "Welfare Theory: History and Modern Results," Umeå Economic Studies 726, Umeå University, Department of Economics.

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    Keywords

    Pigouvian taxes; social accounting;

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