Effects of Environmental Taxes in the Presence of Other Taxes

环境税在其他税收存在下的影响

• 批准号: 9310362
• 负责人: Lawrence Goulder
• 金额: $ 13.64万
• 依托单位: National Bureau of Economic Research Inc
• 依托单位国家: 美国
• 项目类别: Continuing Grant
• 财政年份: 1993
• 资助国家: 美国
• 起止时间: 1993-08-15 至 1998-01-31
• 项目状态: 已结题
• 来源: https://www.nsf.gov/awardsearch/showAward?AWD_ID=9310362&HistoricalAwards=false
• 关键词: Effects; Environmental; Taxes; Presence; Other

9310362 Goulder In recent years there has been a significant increase in interest in the potential of taxes as instruments of environmental policy. This interest has stimulated many simulation studies to investigate the economic costs and benefits of environmental taxes. To date, nearly all such studies have suffered from two important limitations. First, they tend to assume that the revenues earned by such taxes are returned to the economy in lump-sum fashion. This may lead to an overstatement of economic costs because it overlooks the offsetting efficiency gains that would accrue from using revenues to reduce existing distortionary taxes. A second limitation is the assumption that environmental taxes are imposed in a system without pre-existing tax distortions. Recent analytical work indicates, however, that pre-existing taxes in commodity and factor markets can importantly influence the costs of newly imposed environmental taxes. For this study the investigator will apply a dynamic general equilibrium model to evaluate major potential environmental tax initiatives. The model combines a close attention to U.S. taxes with attention to energy sector interactions, conversions to backstop technologies, and capital adjustment dynamics. These features distinguish the model from other general equilibrium models that examine energy and environmental tax initiatives and make it particularly useful for evaluating revenue-neutral environmental taxes in a second best economy. This investigation includes three main tasks. The first is to apply the model to evaluate major potential environmental tax initiatives. These include carbon taxes, taxes on carbon and on sources of other greenhouse gases, subsidies to carbon sinks, BTU taxes, and gasolines taxes. Under each tax several policy variants will be considered, including alternative methods for revenue replacement and alternative treatments of internationally traded goods. These policies will be examine d along many dimensions, including effects on aggregate income and consumption and on industry profits and output. Policies will be compared in terms of their costs in achieving given emissions reductions. The second main task is to use the model (through counterfactual simulation) to clarify and quantify the relationships between the magnitudes of pre-existing taxes and the costs of achieving emissions reductions. This work is intended to generate insights as to the comparative costs of revenue-neutral environmental taxes in nations where pre-existing tax rates differ significantly from those in the U.S. The third main task is to perform econometric and other work to improve the empirical foundations of the model. The econometric work includes estimation of industry production functions and household demand functions. ***

9310362戈尔德近年来，人们对税收作为环境政策工具的潜力的兴趣显著增加。这种兴趣激发了许多模拟研究，以调查环境税的经济成本和收益。到目前为止，几乎所有这样的研究都受到两个重要限制。首先，他们倾向于认为，通过这种税收获得的收入将以一次性方式返还给经济。这可能会导致对经济成本的夸大，因为它忽视了利用收入来减少现有的扭曲税收所带来的抵消性效率收益。第二个限制是假设环境税是在一个没有预先存在的税收扭曲的系统中征收的。然而，最近的分析工作表明，商品和要素市场中已有的税收可以对新征收的环境税的成本产生重要影响。在这项研究中，调查者将应用动态一般均衡模型来评估主要的潜在环境税举措。该模型将对美国税收的密切关注与对能源行业互动、向后备技术的转换以及资本调整动态的关注结合在一起。这些特征将该模型与其他考察能源和环境税举措的一般均衡模型区分开来，使其在评估次优经济体中收入中性的环境税时特别有用。这项调查包括三项主要任务。首先是应用该模型来评估主要的潜在环境税举措。这些措施包括碳税、碳税和其他温室气体来源税、碳汇补贴、BTU税和汽油税。在每一项税收下，将考虑几种政策变体，包括替代收入替代方法和替代国际贸易商品的处理方式。这些政策将从多个方面进行审查，包括对总收入和消费的影响，以及对行业利润和产出的影响。政策将根据实现特定减排的成本进行比较。第二个主要任务是使用该模型(通过反事实模拟)来澄清和量化先前存在的税收与实现减排的成本之间的关系。这项工作旨在深入了解收入中性的环境税在先前税率与美国有显着差异的国家中的比较成本。第三项主要任务是执行计量经济学和其他工作，以改善模型的经验基础。计量经济工作包括对行业生产函数和居民需求函数的估计。***