دانلود مقاله ISI انگلیسی شماره 51337
عنوان فارسی مقاله

اصلاحات مالیاتی سبز تدریجی

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
51337 2011 9 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
Gradual green tax reforms
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Energy Economics, Volume 33, Supplement 1, December 2011, Pages S50–S58

کلمات کلیدی
اصلاح مالیات سبز؛ تعادل عمومی
پیش نمایش مقاله
پیش نمایش مقاله اصلاحات مالیاتی سبز تدریجی

چکیده انگلیسی

Green tax reforms have become an important tool not only in protecting the environment but also in bringing about a more efficient tax system. However, reforms often imply accepting sacrifices in the short-run and bring about the risk of potential political opposition. Within this framework, the debate on whether to implement green tax reforms in one-step or gradually becomes of great interest. In this paper, we use a dynamic general equilibrium model, calibrated to the Spanish economy, to evaluate different reforms that consist in increasing energy taxes and adjusting capital taxation in a revenue-neutral framework. Our findings show that, although an environmental dividend is always granted, the existence of an efficiency dividend depends on the type of reform, its size and how gradually it is implemented. Thus, one-step reforms that produce an efficiency dividend would imply large efficiency costs in the short-run. In this case, the reform could only produce efficiency gains in the short-run if it is implemented gradually, although such gains would end up disappearing in the long-run.

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