dc.contributor.author | Michael, Michael S. | en |
dc.contributor.author | Hatzipanayotou, Panos | en |
dc.creator | Michael, Michael S. | en |
dc.creator | Hatzipanayotou, Panos | en |
dc.date.accessioned | 2019-05-03T05:22:37Z | |
dc.date.available | 2019-05-03T05:22:37Z | |
dc.date.issued | 2013 | |
dc.identifier.uri | http://gnosis.library.ucy.ac.cy/handle/7/47620 | |
dc.description.abstract | This paper builds a small open economy trade model where there is pollution from the production and consumption of goods. In the presence of production and consumption pollution, we examine a piecemeal consumer-price-neutral reform of the tariff and consumption tax and a piecemeal producer-price-neutral reform of the export and production taxes on a specific good. The paper identifies sufficient conditions under which the above tax reforms improve welfare and increase government tax revenues. © 2012 Springer Science+Business Media, LLC. | en |
dc.language.iso | eng | en |
dc.source | International Tax and Public Finance | en |
dc.subject | Welfare | en |
dc.subject | Domestic and trade tax reforms | en |
dc.subject | Government tax revenues | en |
dc.subject | Production and consumption generated pollution | en |
dc.title | Pollution and reforms of domestic and trade taxes towards uniformity | en |
dc.type | info:eu-repo/semantics/article | |
dc.identifier.doi | 10.1007/s10797-012-9241-0 | |
dc.description.volume | 20 | |
dc.description.startingpage | 753 | |
dc.description.endingpage | 768 | |
dc.author.faculty | Σχολή Οικονομικών Επιστημών και Διοίκησης / Faculty of Economics and Management | |
dc.author.department | Τμήμα Οικονομικών / Department of Economics | |
dc.type.uhtype | Article | en |
dc.contributor.orcid | Michael, Michael S. [0000-0002-7642-1261] | |
dc.contributor.orcid | Hatzipanayotou, Panos [0000-0002-7176-1347] | |
dc.description.totalnumpages | 753-768 | |
dc.gnosis.orcid | 0000-0002-7642-1261 | |
dc.gnosis.orcid | 0000-0002-7176-1347 | |