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Kompletter Metadatensatz
DublinCore-Feld | Wert | Sprache |
---|---|---|
dc.contributor.author | Koskela, Erkki | en |
dc.contributor.author | Ollikainen, Markku | en |
dc.date.accessioned | 2012-09-21T11:29:28Z | - |
dc.date.available | 2012-09-21T11:29:28Z | - |
dc.date.issued | 2002 | - |
dc.identifier.uri | http://hdl.handle.net/10419/63974 | - |
dc.description.abstract | This paper analyzes the socially optimal forest taxation in the rotation framework when the government has a binding tax revenue requirement. In the Faustmann model the optimal design of taxation consists of non-distortionary taxes, such as site productivity tax, site value tax or profit tax. A combination of distortionary unit (or yield) tax and timber tax can also be used to collect the tax revenue in a nondistortionary way. In the Hartman model with forest amenity services as a public good, the optimal design consists of a non-distortionary tax and a Pigouvian tax, which adjusts the private rotation age to the socially optimal one. Now only the site productivity tax is non-distortionary, while unit, yield, timber, site value and profit taxes generally serve as corrective Pigouvian taxes. Finally, in the absence of a non-distortionary tax, if the marginal valuation of amenity services is non-decreasing with the age of forest stand, a combination of unit (or yield) and timber taxes can be used to both tax revenue collection and Pigouvian correction. | en |
dc.language.iso | eng | en |
dc.publisher | |aThe Research Institute of the Finnish Economy (ETLA) |cHelsinki | en |
dc.relation.ispartofseries | |aETLA Discussion Papers |x815 | en |
dc.subject.jel | Q23 | en |
dc.subject.jel | H21 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | rotation age | en |
dc.subject.keyword | forest amenities | en |
dc.subject.keyword | optimal forest taxation | en |
dc.subject.stw | Forststeuer | en |
dc.subject.stw | Optimale Besteuerung | en |
dc.subject.stw | Internalisierung externer Effekte | en |
dc.subject.stw | Forstökonomie | en |
dc.subject.stw | Soziale Wohlfahrtsfunktion | en |
dc.subject.stw | Wohlfahrtseffekt | en |
dc.subject.stw | Theorie | en |
dc.title | Optimal forest taxation under private and social amenity valuation | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 353102970 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
dc.identifier.repec | RePEc:rif:dpaper:815 | en |
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