The feasibility of a tax swap between environmental taxation and payroll taxes in United States
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F15%3A43909402" target="_blank" >RIV/62156489:43110/15:43909402 - isvavai.cz</a>
Result on the web
<a href="https://ece.pefka.mendelu.cz/sites/default/files/imce/ece_2015_final.pdf" target="_blank" >https://ece.pefka.mendelu.cz/sites/default/files/imce/ece_2015_final.pdf</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
The feasibility of a tax swap between environmental taxation and payroll taxes in United States
Original language description
The main objective of this paper is to research the tax swap between environmental and payroll taxation in order to reduce the deadweight loss. Following the trajectory proposed by the double dividend hypothesis, this study examines the potential of carbon taxation enactment accompanied by payroll tax cuts in order to lower the tax burden of these pre-existent distortionary taxes. The feasibility of tax swap mechanism between environmental and payroll taxation is verified via estimating and comparing their efficiency costs. The results obtained from empirical analysis and simulation validates the potential of the tax swap, where the efficiency costs of payroll taxation are considerably larger than of environmental taxation. Therefore we demonstrate that there is "enough room" to implement a tax shift mechanism which would have a double dividend outcome -pollution reduction and decreasing the efficiency costs of the payroll taxation.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
<a href="/en/project/EE2.3.30.0031" target="_blank" >EE2.3.30.0031: Postdoc contracts at MENDELU technical and ekonomical research</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Enterprise and Competitive Environment: Conference Proceedings
ISBN
978-80-7509-342-4
ISSN
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e-ISSN
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Number of pages
10
Pages from-to
608-617
Publisher name
Mendelova univerzita v Brně
Place of publication
Brno
Event location
Brno
Event date
Mar 5, 2015
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000380464000067