Targeting taxes on local externalities - HAL Accéder directement au contenu
Article dans une revue Annals of Economics and Statistics Année : 2023

Targeting taxes on local externalities

Résumé

We consider optimal anonymous consumption taxes in situations where the magnitude of an externality varies with individuals who cause it. For instance, urban fuel consumers generate greater pollution damages compared to rural consumers, but both groups are subjected to the same fuel tax. We provide a condition for the validity of the targeting principle, where external concerns are only addressed through the tax imposed on the commodity responsible for the externality. When this condition holds, one can separate the equity/efficiency and environmental components of this tax. An illustration suggests that Pigovian considerations explain most of the fuel tax in France.
Fichier principal
Vignette du fichier
Gauthier-TARGETINGTAXESLOCAL-2023.pdf ( 5.18 Mo ) Télécharger
Origine : Fichiers produits par l'(les) auteur(s)
Loading...

Dates et versions

halshs-04331432, version 1 (08-01-2024)

Identifiants

Citer

Stéphane Gauthier, Fanny Henriet. Targeting taxes on local externalities. Annals of Economics and Statistics, 2023, 151, pp.1-36. ⟨10.2307/48744149⟩. ⟨halshs-04331432⟩
35 Consultations
22 Téléchargements
Dernière date de mise à jour le 27/04/2024
comment ces indicateurs sont-ils produits

Altmetric

Partager

Gmail Facebook Twitter LinkedIn Plus