121 Citations
THE INITIAL INCIDENCE OF A CARBON TAX ACROSS INCOME GROUPS
- EconomicsNational Tax Journal
- 2015
Carbon taxes efficiently reduce greenhouse gas emissions, but are criticized as regressive. This paper links dynamic overlapping-generation and micro-simulation models of the United States to…
The Initial Incidence of a Carbon Tax Across Income Groups
- Economics
- 2014
Carbon taxes efficiently reduce greenhouse gas emissions but are criticized as regressive. This paper links dynamic overlapping-generation and microsimulation models of the United States to estimate…
Environmental Taxation
- Economics
- 2016
This paper examines potential environmental tax policy reforms. It focuses primarily on a carbon tax, but also more briefly considers a range of other possible changes. These include revising or…
Environmental Taxation
- Economics
- 2016
This paper examines potential environmental tax policy reforms. It focuses primarily on a carbon tax, but also more briefly considers a range of other possible changes. These include revising or…
Vertical and Horizontal Redistributions from a Carbon Tax and Rebate
- EconomicsJournal of the Association of Environmental and Resource Economists
- 2019
Are carbon taxes regressive? To calculate effects of a carbon tax on each family’s expenditures, plus distributional effects of three revenue-recycling mechanisms, we employ the US Treasury…
Household distributional and revenue recycling effects of the carbon price in Australia
- Economics
- 2015
The Australian Government introduced a carbon tax from 1 July 2012. The then opposition party leader, now Prime Minister, introduced legislation to repeal the tax. Amongst the many issues being…
References
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The potential role of a carbon tax in U.S. fiscal reform
- Economics
- 2012
This paper examines fiscal reform options in the United States with an intertemporal computable general equilibrium model of the world economy called G-Cubed. Six policy scenarios explore two…
A Distributional Analysis of Green Tax Reforms
- Economics
- 2000
655 National Tax Journal Vol. LII, No. 4 Abstract I measure the distributional impact of a shift toward greater reliance on environmental taxes (a green tax reform) using both annual and lifetime…
Green Employment Tax Swap: Using a Carbon Tax to Finance Payroll Tax Relief
- Economics
- 2007
A carbon tax is another way to limit emissions. This policy brief describes how a carbon tax could be implemented and presents an analysis of a Green Employment Tax Swap (GETS). Under this proposal,…
Carbon Taxes and Corporate Tax Reform
- Economics
- 2013
The revenues from a carbon tax could help finance lower corporate tax rates, extending business tax preferences, or other corporate tax reforms. Such a tax swap would reduce the environmental risks…
Using the Tax System to Address Competition Issues with a Carbon Tax
- Economics
- 2013
This paper considers how tax reductions financed by a carbon tax could be designed to mitigate the need for specific relief for firms in select energy- intensive, trade-exposed (EITE) sectors at the…
Tax Reform and Environmental Policy: Options for Recycling Revenue from a Tax on Carbon Dioxide
- Economics
- 2013
Carbon taxes are a potential revenue source that could play a key role in major tax reform. This paper employs a numerical general equilibrium model of the United States to evaluate alternative tax…
When Can Carbon Abatement Policies Increase Welfare? The Fundamental Role of Distorted Factor Markets
- Economics
- 1996
This paper employs analytical and numerical general equilibrium models to assess the efficiency impacts of two policies to reduce U.S. carbon emissions -- a carbon tax and a carbon quota -- taking…
Offsetting a Carbon Tax’s Costs on Low-Income Households: Working Paper 2012-16
- Economics
- 2012
Imposing a tax on carbon dioxide emissions would reduce the damage from climate change but would also impose a larger burden, relative to income, on low-income households than on high-income…
Distributional Impacts in a Comprehensive Climate Policy Package
- Economics
- 2010
This paper provides a simple analytic approach for measuring the burden of carbon pricing that does not require sophisticated and numerically intensive economic models but which is not limited to…
Tax Deductions, Environmental Policy, and the "Double Dividend" Hypothesis
- Economics
- 2000
Recent studies find that environmental tax swaps typically exacerbate the costs of the tax system and therefore do not produce a "double dividend". We extend previous models by incorporating…