Corporate Tax Reform Paying the Bills with a Carbon Tax

被引：12

作者：

Metcalf, Gilbert E. ^{[1
,2
]}

机构：

[1] Tufts Univ, Dept Econ, Medford, MA 02155 USA

[2] Natl Bur Econ Res, Cambridge, MA 02138 USA

来源：

PUBLIC FINANCE REVIEW | 2007年 / 35卷 / 03期

关键词：

carbon taxation; environmental taxation; tax reform; corporate taxation;

D O I：

10.1177/1091142107299269

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

I measure the industry impacts of an environmental tax reform in which a carbon tax is used to finance full or partial corporate tax integration. Using an input-output framework with fifty-eight industry sectors, I find that the industry impacts of such a reform are likely to be modest.

引用

页码：440 / 459

页数：20

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