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Takumi Haibara
''Three tax reforms with and without public pollution abatement''
( 2023, Vol. 43 No.1 )
The literature has explored three strategies for reforming tariffs and consumption taxes: price-neutral tax reforms, revenue-neutral tax reforms, and consumption-neutral tax reforms. In the presence of private pollution abatement only, consumption-neutral tax reforms rank first in terms of welfare improvements. With the presence of both private and public pollution abatement, welfare-improving tariff protection reform packages occur. Unless income effects are zero, price-neutral tax reforms do not rank first regardless of the type of pollution abatement.
Keywords: price-neutral tax reforms, revenue-neutral tax reforms, consumption-neutral tax reforms, public pollution abatement
JEL: H2 - Taxation, Subsidies, and Revenue: General
F1 - Trade: General
Manuscript Received : Feb 13 2022 Manuscript Accepted : Mar 30 2023

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