TAX REVENUE-FINANCED PUBLIC ABATEMENT AND WELFARE: A CONSUMPTION TAX CASE
Author: Haibara, Takumi
Source: Review Of Urban & Regional Development Studies, Volume 19, Number 2, July 2007 , pp. 173-183(11)
Publisher: Wiley-Blackwell
Abstract:
This paper develops a model of public abatement financed either by a pollution tax or by a consumption tax. It shows that consumption tax revenue-financed public abatement raises welfare more than pollution tax revenue-financed public abatement does when the pollution tax rate rises. This result is worthwhile for environmental protection policy makers when they are determining the revenue source of public abatement.Document Type: Research article
DOI: http://dx.doi.org/10.1111/j.1467-940X.2007.00129.x
Affiliations: 1: Department of Modern Business, Yamanashi Gakuin University, Kofu City, Japan
Publication date: 2007-07-01
- In this: publication
- By this: publisher
- In this Subject: Families & Communities , Urban Studies
- By this author: Haibara, Takumi

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