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首页> 外文期刊>Environmental & Resource Economics >Second-Best Pigouvian Taxation: A Clarification
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Second-Best Pigouvian Taxation: A Clarification

机译：第二优的庇古税：澄清

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This paper argues that the search for a "purely environmental" component of a tax on goods or factors of production that impact the environment-separate from its redistributive and distortive effects-is fraught with difficulties. The quest is often impossible because of the interconnectedness between labor supply, consumption decisions and the environmental quality. The paper differentiates between two conceptualization for "the Pigouvian tax" that have been employed in the literature and argues that each has tried to isolate the environmental component in its own way. One conceptualization, due to Cremer et al. (J Public Econ 70:343-364,1998) does so by ruling out direct feedback from changes in environmental quality on the incentive effect of the tax. In the second conceptualization, due to Bovenberg and Ploeg's (J Public Econ 55:349-390, 1994), incentive effects are ruled out by making consumers' valuation of environmental quality independent of the labor supply. This is achieved by assuming separability between labor supply and other goods (including environmental equality). To convey its message, the paper studies the properties of optimal polluting and non-polluting non-labor input taxes in a Mirrleesian model with endogenously determined wages.
机译：本文认为，寻求对影响环境的商品或生产要素征税的“纯粹环境”组成部分（与环境的再分配和扭曲效应分开）充满了困难。由于劳动力供应，消费决策和环境质量之间的相互联系，通常无法进行该任务。本文区分了文献中采用的两种“庇古税”的概念化，并认为每种都试图以自己的方式隔离环境因素。一种概念化，归因于Cremer等。 （J Public Econ 70：343-364,1998）通过排除环境质量变化对税收激励作用的直接反馈来做到这一点。在第二个概念化中，由于Bovenberg和Ploeg的观点（J Public Econ 55：349-390，1994），通过使消费者对环境质量的评估独立于劳动力供应，从而排除了激励效应。这是通过假设劳动力供应与其他商品（包括环境平等）之间的可分离性来实现的。为了传达其信息，本文研究了在具有内生确定的工资的Mirrleesian模型中最优污染和非污染非劳动力进项税的性质。

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