Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/115070
Authors: 
Eckerstorfer, Paul
Year of Publication: 
2011
Series/Report no.: 
NRN Working Paper, NRN: The Austrian Center for Labor Economics and the Analysis of the Welfare State 1107
Abstract: 
This paper extends the previous literature on optimal redistributive taxation in the presence of externalities to a multi-externality setting. While taxes on income and on 'clean' commodities are still unaffected by the externalities, which confirms previous results, I find that the existence of more than one externality-generating commodity has important implications for the optimal Pigouvian tax rates. In general the Pigouvian parts of taxation depend also on the externalities induced by the consumption of the other commodities, implying that the interdependence of the externality-generating commodities is relevant for tax policy.
Subjects: 
Optimal Taxation
Externalities
JEL: 
D82
H21
H23
H24
Document Type: 
Working Paper

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