| Publication type: | Article in scientific journal |
| Type of review: | No review |
| Title: | Price-standard approach and distortionary labor taxes |
| Authors: | Schleiniger, Reto Felder, Stefan |
| Published in: | Finanzarchiv |
| Volume(Issue): | 54 |
| Issue: | 4 |
| Page(s): | 516 |
| Pages to: | 536 |
| Issue Date: | 1997 |
| Publisher / Ed. Institution: | Mohr Siebeck |
| ISSN: | 0015-2218 1614-0974 |
| Language: | English |
| Subjects: | Green taxes; Optimal taxation; Consumption taxes; Production taxes; Renewable energy; Energy consumption; Personal income taxes; Labor demand; Commodities |
| Subject (DDC): | 330: Economics |
| Abstract: | In a first-best world with lump-sum taxes, a uniform tax levied across polluting activities minimizes the costs of achieving an environmental standard. This so-called price-standard approach may no longer apply when distortionary taxes pre-exist. Imposing a lower tax on price-elastic activities as current energy tax schemes propose may be welfare improving. This paper shows, however, that the price-standard approach even holds in a secondbest world where revenues from environmental taxes are used to reduce a pre-existing distortionary labor tax. Rather surprisingly, the environmental benefits of a higher tax rate for a price-elastic polluting activity are exactly offset by the costs of a higher tax distortion, provided all polluting activities are subject to the same tax rate. In einer erstbesten Welt kann eine kostenminimale Verwirklichung eines Umweltstandards durch eine für alle umweltbelastenden Aktivitäten gleich hohe Umweltabgabe erreicht werden. In diesem Artikel wird gezeigt, daß der Preis-Standard-Ansatz auch in einer zweitbesten Welt mit verzerrenden Steuern auf Arbeit gilt, wenn aus fiskalischen Gründen keine Differenzierung der Besteuerung der Umweltbelastungen angezeigt ist. Insbesondere ist es in diesem Fall nicht optimal, den Energieverbrauch im Haushaltssektor gegenüber der in der Produktion eingesetzten Energie diskriminierend zu besteuern. |
| URI: | https://digitalcollection.zhaw.ch/handle/11475/15928 |
| Fulltext version: | Published version |
| License (according to publishing contract): | Licence according to publishing contract |
| Departement: | School of Management and Law |
| Organisational Unit: | Center for Energy and Environment (CEE) |
| Appears in collections: | Publikationen School of Management and Law |
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Schleiniger, R., & Felder, S. (1997). Price-standard approach and distortionary labor taxes. Finanzarchiv, 54(4), 516–536.
Schleiniger, R. and Felder, S. (1997) ‘Price-standard approach and distortionary labor taxes’, Finanzarchiv, 54(4), pp. 516–536.
R. Schleiniger and S. Felder, “Price-standard approach and distortionary labor taxes,” Finanzarchiv, vol. 54, no. 4, pp. 516–536, 1997.
SCHLEINIGER, Reto und Stefan FELDER, 1997. Price-standard approach and distortionary labor taxes. Finanzarchiv. 1997. Bd. 54, Nr. 4, S. 516–536
Schleiniger, Reto, and Stefan Felder. 1997. “Price-Standard Approach and Distortionary Labor Taxes.” Finanzarchiv 54 (4): 516–36.
Schleiniger, Reto, and Stefan Felder. “Price-Standard Approach and Distortionary Labor Taxes.” Finanzarchiv, vol. 54, no. 4, 1997, pp. 516–36.
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