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Environmental considerations in tax policy design

机译：税收政策设计中的环境因素

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This paper discusses how environmental considerations will affect tax policy in the decades ahead. It argues that, in the future, interactions between tax and environmental policy are likely to go well beyond recent discussion of double divided issues, and that internalization of environmental externalities via tax policy will be the goal, which inevitably will involve the particular rather than the general. As a result, notions of neutrality which dominate current thinking on tax design will come under challenge; and in ways which will go well beyond current discussion of special treatment for particular goods and industries on environmental grounds, special treatment of environmentally harmful methods of production, more so than of goods and industries as under present tax policies, will be the name of the game. Moreover, the informational requirements of such an approach to tax policy are likely to be large. The paper concludes by pointing out that if environmental quality is a luxury good, as many suppose, with income elasticity of demand greater than one, then high income households will gain disproportionately from internalization of the externalities at issue. This may fuel pressures for more redistribution elsewhere in the tax system than is currently the case.
机译：本文讨论了环境因素将如何影响未来几十年的税收政策。它认为，在未来，税收和环境政策之间的相互作用可能会远远超出近期关于双重分歧问题的讨论，而通过税收政策内部环境外部性的内部化将成为目标，这不可避免地将涉及特定而不是利益相关者。一般。结果，支配当前税收设计思想的中立观念将受到挑战；并且，其方式将远远超出当前以环境为基础对特殊商品和工业进行特殊处理的讨论，对特殊环境商品的特殊处理对环境有害的生产方法，而不是现行税收政策下对商品和工业的特殊处理，将成为该税法的名称。游戏。而且，这种税收政策方法的信息要求可能很大。本文的结论是指出，如果环境质量像许多人所认为的那样是奢侈品，那么需求的收入弹性大于1，那么高收入家庭将从所讨论的外部性内部化中获得不成比例的收益。与目前的情况相比，这可能会加剧税收系统其他地方重新分配的压力。

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