Optimal Redistributive Taxation in a Multiexternality Model - 10.1628/001522113X663497 - Mohr Siebeck

Paul Eckerstorfer

Optimal Redistributive Taxation in a Multiexternality Model

Rubrik: Articles
FinanzArchiv (FA)

Jahrgang 69 () / Heft 1, S. 115-128 (14)

14,00 € inkl. gesetzl. MwSt.
Artikel PDF
This paper extends the previous literature on optimal redistributive taxation in the presence of externalities to a multiexternality setting. While taxes on income and on ''clean'' commodities are still unaffected by the externalities, which confirms previous results, I find that the existence of more than one externality-generating commodity has important implications for the optimal Pigouvian tax rates. In general the Pigouvian parts of taxation depend also on the externalities induced by the consumption of the other commodities, implying that the interdependence of the externality-generating commodities is relevant for tax policy.

Paul Eckerstorfer Keine aktuellen Daten verfügbar.