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자본과세 존재 시의 환경세의 이중배당가설에 대한 연구 : Double dividend hypothesis of environmental tax in the presence of Taxation on Capital

초록/요약

In this paper I examine whether double dividend hypothesis of environmental tax holds in the presence of tax on capital. In doing so, I develope a static general equilibrium model with two sources of environmental damage: an intermediary good causing the pollution in the process of production and a consumption good. The main findings are as follows. First, the optimal tax rate on capital is zero. Second, the optimal tax rates on other sources, including environmental tax, are lower in the presence of capital taxation. The primary reason is that the taxation on the intermediary good and the consumption good imposes distortions on the capital market as well as the labor market. Third, the possibility for double dividend hypothesis of environmental tax to hold is high in the presence of capital income taxation because real income is less reduced compared to the economy with only labor income taxation.

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목차

Ⅰ. 서 론
Ⅱ. 모형
Ⅲ. 최적환경세의 도출
Ⅳ. 이중배당가설 성립의 가능성
Ⅴ. 요약 및 결론

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