Optimal tax schemes and the environmental externality

被引：23

作者：

Ono, T

机构：

[1] Graduate School of Economics, Osaka University, Toyonaka

来源：

ECONOMICS LETTERS | 1996年 / 53卷 / 03期

关键词：

consumption tax; environmental externality; optimal tax scheme;

D O I：

10.1016/S0165-1765(96)00931-7

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper analyzes optimal tax schemes in an overlapping generations model with the environment which deteriorated by the consumption. To achieve the optimal allocation, two sorts of consumption tax schemes are analyzed. In addition, we examine another tax scheme with the maintenance subsidy.

引用

页码：283 / 289

页数：7