Can carbon taxes be progressive?
Can carbon taxes be progressive?
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DOI：
10.1016/j.eneco.2013.11.010
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发表时间：
2014-03-01
期刊：
影响因子：
12.8
通讯作者：
Siddiqui, Muhammad Shahid
中科院分区：
文献类型：
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作者：
Dissou, Yazid;Siddiqui, Muhammad Shahid
大多数研究仅通过碳税对商品价格的影响来评估碳税的分配影响，而忽略了要素价格变化对个人福利的影响。然而，资本和劳动的报酬并不受这些税收的影响，他们在劳动收入中的份额在家庭中并不一致。本文同时考虑商品和收入渠道，全面分析了碳税对不平等的影响。我们提出了一个分解的个人福利指标的变化。然后，我们开发了一个一般均衡模型来评估碳税对要素和商品价格的影响，以及随后对家庭的分配影响，使用洛伦茨和浓度曲线和基尼指数。我们的研究结果表明，要素价格的变化和商品价格（特别是能源商品）的变化对不平等有相反的影响。碳税往往通过要素价格的变化减少不平等，并往往通过商品价格的变化增加不平等。因此，我们发现碳税和不平等之间存在非单调（U形）关系。我们的研究结果表明，仅通过商品价格变化评估碳税对不平等影响的传统方法可能具有误导性。研究结果揭示了在评估碳税对不平等的影响时使用这两种渠道的可取性。(C)2013爱思唯尔有限公司版权所有。
Most studies have assessed the distributional impact of carbon taxes through their effects on commodity prices alone, while ignoring their impact on individual welfare brought about by changes in factor prices. Yet, the remunerations of capital and labor are not affected by these taxes similarly, and their shares in earned incomes are not uniform across households. This paper provides a comprehensive analysis of the incidence of carbon taxes on inequality by considering simultaneously the commodity and the income channels. We propose a decompositicin of the change in individual welfare metrics. Then, we develop a general equilibrium model to assess the impact of carbon taxes on factor and commodity prices, and subsequently their distributional impact on households, using the Lorenz and concentration curves and the Gini index. Our results suggest that changes in factor prices and changes in commodity prices (especially those of energy commodities) have opposing effects on inequality. Carbon taxes tend to reduce inequality through the changes in factor prices and tend to increase inequality through the changes in commodity prices. Hence, we find a non-monotonic (U-shaped) relationship between carbon taxes and inequality. Our results suggest that the traditional approach of assessing the impact of carbon taxes on inequality through changes in commodity prices alone may be misleading. The findings cast light on the desirability of using both channels in the assessment of carbon taxes on inequality. (C) 2013 Elsevier B.V. All rights reserved.