Double Dividend Hypothesis: Can it be Validated by Carbon Taxation Swap With Payroll Taxes?

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F15%3A43888116" target="_blank" >RIV/62156489:43110/15:43888116 - isvavai.cz</a>

Result on the web

<a href="http://www.inzeko.ktu.lt/index.php/EE/article/viewFile/8399/4966" target="_blank" >http://www.inzeko.ktu.lt/index.php/EE/article/viewFile/8399/4966</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.5755/j01.ee.26.1.8399" target="_blank" >10.5755/j01.ee.26.1.8399</a>

Result language

angličtina

Original language name

Double Dividend Hypothesis: Can it be Validated by Carbon Taxation Swap With Payroll Taxes?

Original language description

This paper is concerned with the proficiency assessment of the environmental tax reform to tackle the pollution and simultaneously decrease the tax burden of pre-existent labor taxation. In comparison with mainstream literature, we focus exclusively on the reduction of the tax distortions that affect labor demand, using the revenues generated by environmental levies. Our starting point is the double dividend hypothesis with respect to the environmental taxation. The main objective of this paper is to validate the second dividend hypothesis, hence testing the carbon taxation ability to reduce harmful effects of taxes on inputs such as labor. Following the trajectory of the double dividend hypothesis, the paper examines the potential of carbon taxation enactment accompanied by the payroll tax cuts in order to lower the efficiency costs of these pre-existent distortionary taxes. The feasibility of tax swap mechanism between environmental and payroll taxation is verified through estimating

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

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Project

Result was created during the realization of more than one project. More information in the Projects tab.

Continuities

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year

2015

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Inzinerine Ekonomika (Engineering Economics)

ISSN

1392-2785

e-ISSN

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Volume of the periodical

26

Issue of the periodical within the volume

1

Country of publishing house

LT - LITHUANIA

Number of pages

10

Pages from-to

23-32

UT code for WoS article

000353481500003

EID of the result in the Scopus database

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