The feasibility of a tax swap between environmental taxation and payroll taxes in United States

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

The feasibility of a tax swap between environmental taxation and payroll taxes in United States

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

The feasibility of a tax swap between environmental taxation and payroll taxes in United States

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

<a href="/cs/project/EE2.3.30.0031" target="_blank" >EE2.3.30.0031: Postdoktorské pozice v technických a ekonomických oborech na MENDELU</a><br>

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 statě ve sborníku

Enterprise and Competitive Environment: Conference Proceedings

ISBN

978-80-7509-342-4

ISSN

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e-ISSN

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Počet stran výsledku

10

Strana od-do

608-617

Název nakladatele

Mendelova univerzita v Brně

Místo vydání

Brno

Místo konání akce

Brno

Datum konání akce

5. 3. 2015

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000380464000067