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

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

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

Popis výsledku anglicky

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

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

—

Projekt

Výsledek vznikl pri realizaci vícero projektů. Více informací v záložce Projekty.

Návaznosti

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

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název periodika

Inzinerine Ekonomika (Engineering Economics)

ISSN

1392-2785

e-ISSN

—

Svazek periodika

26

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

LT - Litevská republika

Počet stran výsledku

10

Strana od-do

23-32

Kód UT WoS článku

000353481500003

EID výsledku v databázi Scopus

—