1. ZHAW digitalcollection
  2. School of Management and Law
  3. Publikationen
  4. Publikationen School of Management and Law
Full metadata record
DC FieldValueLanguage
dc.contributor.authorSchleiniger, Reto-
dc.contributor.authorFelder, Stefan-
dc.date.accessioned2019-03-08T08:09:09Z-
dc.date.available2019-03-08T08:09:09Z-
dc.date.issued1997-
dc.identifier.issn0015-2218de_CH
dc.identifier.issn1614-0974de_CH
dc.identifier.urihttps://digitalcollection.zhaw.ch/handle/11475/15928-
dc.description.abstractIn 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.de_CH
dc.language.isoende_CH
dc.publisherMohr Siebeckde_CH
dc.relation.ispartofFinanzarchivde_CH
dc.rightsLicence according to publishing contractde_CH
dc.subjectGreen taxesde_CH
dc.subjectOptimal taxationde_CH
dc.subjectConsumption taxesde_CH
dc.subjectProduction taxesde_CH
dc.subjectRenewable energyde_CH
dc.subjectEnergy consumptionde_CH
dc.subjectPersonal income taxesde_CH
dc.subjectLabor demandde_CH
dc.subjectCommoditiesde_CH
dc.subject.ddc330: Wirtschaftde_CH
dc.titlePrice-standard approach and distortionary labor taxesde_CH
dc.typeBeitrag in wissenschaftlicher Zeitschriftde_CH
dcterms.typeTextde_CH
zhaw.departementSchool of Management and Lawde_CH
zhaw.organisationalunitZentrum für Energie und Umwelt (CEE)de_CH
zhaw.funding.euNode_CH
zhaw.issue4de_CH
zhaw.originated.zhawNode_CH
zhaw.pages.end536de_CH
zhaw.pages.start516de_CH
zhaw.publication.statuspublishedVersionde_CH
zhaw.volume54de_CH
zhaw.publication.reviewKeine Begutachtungde_CH
Appears in collections:Publikationen School of Management and Law

Files in This Item:
There are no files associated with this item.
Show simple item record
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.


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.