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dc.contributor.authorMichael, Michael S.en
dc.contributor.authorHatzipanayotou, Panosen
dc.creatorMichael, Michael S.en
dc.creatorHatzipanayotou, Panosen
dc.date.accessioned2019-05-03T05:22:37Z
dc.date.available2019-05-03T05:22:37Z
dc.date.issued2013
dc.identifier.urihttp://gnosis.library.ucy.ac.cy/handle/7/47620
dc.description.abstractThis 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.isoengen
dc.sourceInternational Tax and Public Financeen
dc.subjectWelfareen
dc.subjectDomestic and trade tax reformsen
dc.subjectGovernment tax revenuesen
dc.subjectProduction and consumption generated pollutionen
dc.titlePollution and reforms of domestic and trade taxes towards uniformityen
dc.typeinfo:eu-repo/semantics/article
dc.identifier.doi10.1007/s10797-012-9241-0
dc.description.volume20
dc.description.startingpage753
dc.description.endingpage768
dc.author.facultyΣχολή Οικονομικών Επιστημών και Διοίκησης / Faculty of Economics and Management
dc.author.departmentΤμήμα Οικονομικών / Department of Economics
dc.type.uhtypeArticleen
dc.contributor.orcidMichael, Michael S. [0000-0002-7642-1261]
dc.contributor.orcidHatzipanayotou, Panos [0000-0002-7176-1347]
dc.description.totalnumpages753-768
dc.gnosis.orcid0000-0002-7642-1261
dc.gnosis.orcid0000-0002-7176-1347


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