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Title:Environmental tax differentiation between industries and households - implications for efficiency and employment: a multi-sector intertemporal CGE analysis for Germany PDF Logo
Authors:Böhringer, Christoph
Issue Date:2002
Series/Report no.:ZEW Discussion Papers 02-08
Abstract:This paper investigates the economic impacts of environmental tax reforms designed to reach given emission reduction targets for the German economy. Our focus is on the efficiency and employment implications of alternative schemes for emission tax differentiation between the production sector and the household sector. We point out that strong tax discrimination in favor of the production sector may cause substantial excess costs. Differences in the emission tax base and the respective ease of emission mitigation across the production sector and the household sector are shown to play a crucial role for explaining our results.
Subjects:environmental taxes
taxing production vs. taxing consumption
environmental tax reforms
computable general equilibrium
JEL:H21
D58
Q48
Document Type:Working Paper
Appears in Collections:Publikationen von Forscherinnen und Forschern des ZEW
ZEW Discussion Papers

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