Distributional effects of a carbon tax in broader US fiscal reform

被引：101

作者：

Mathur, Aparna ^{[1
]}

Morris, Adele C. ^{[2
]}

机构：

[1] Amer Enterprise Inst Publ Policy Res, Washington, DC 20036 USA

[2] Brookings Inst, Washington, DC 20036 USA

来源：

ENERGY POLICY | 2014年 / 66卷

关键词：

Carbon tax; Tax swap; Distributional issues; LIFETIME; POLICY; COST;

D O I：

10.1016/j.enpol.2013.11.047

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper analyzes the distributional implications of an illustrative $15 carbon tax imposed in 2010 on carbon in fossil fuels. We analyze its incidence across income classes and regions, both in isolation and when combined with measures that apply the carbon tax revenue to lowering other distortionary taxes in the economy. Consistent with earlier findings, we find that a carbon tax is regressive. Using tax swap simulations, we then subtract the burden of other taxes the carbon tax revenue could displace, and compute the net effect on households under three assumptions about how capital and labor income might be distributed. (C) 2013 Elsevier Ltd. All rights reserved.

引用

页码：326 / 334

页数：9