Environmental Tax Reform and Growth: Income Tax Cuts or Profits Tax Reduction
Environmental Tax Reform and Growth: Income Tax Cuts or Profits Tax Reduction
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DOI：
10.1007/s10640-010-9392-3
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发表时间：
2010-12-01
影响因子：
5.9
通讯作者：
Nakada, Minoru
中科院分区：
文献类型：
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作者：
Nakada, Minoru
这项研究调查了环境税产生的回收收入如何通过不同类型的减税影响增长。具有创造性破坏的增长模型(Aghion和Howitt Econometrica 60(2)：323-351,1992，Aghion和Howitt the Economics of Growth，2009)被修改为包括作为污染源的最终产出的生产。本文论证了引入环境税，并伴随着所得税或利润税的降低，提高了产出增长率。分析还表明，如果技术变革是由经济主体的刻意活动造成的，那么降低中间垄断企业的利得税率比降低所得税更能促进增长，因为利得税的降低直接促进了研发活动。
This study investigates how recycling revenues, which are generated by environmental taxes, affect growth through different types of tax cuts. A growth model with creative destruction (Aghion and Howitt Econometrica 60(2):323-351,1992, Aghion and Howitt The economics of growth, 2009) is modified to include the production of final output as a source of pollution. This paper demonstrates that introducing an environmental tax, accompanied by either an income tax cut or a profits tax reduction, increases the output growth rate. The analysis also shows that, if technological change is resulted from deliberate activities of economic agents, the reduction of the profits tax rate for an intermediate monopolist is more growth-enhancing than an income tax cut since a profits tax reduction directly promotes R&D activities.