最优税收、环境质量、社会责任企业和投资者

IF 1.2 Q3 ECONOMICS

International Review of Environmental and Resource Economics Pub Date : 2019-09-17 DOI:10.1561/101.00000112

Thomas I. Renström, Luca Spataro, L. Marsiliani

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引用次数: 7

摘要

我们在存在污染(由生产引起)的连续时间增长模型中描述了最优污染、资本和劳动税结构，包括第一和第二最佳，允许投资者受到社会责任目标的驱动。如Andreoni(1990)和Dam(2011)所述，社会责任目标采用暖光的形式，诱导企业通过增加减排活动来减少污染。其中，第一优污染税在暖辉光条件下仍然是正的，第二优污染税表现出可加性，并且我们证明了Chamley-Judd零资本所得税结果不成立的情况。

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Optimal Taxation, Environment Quality, Socially Responsible Firms and Investors

We characterize the optimal pollution-, capital- and labour-tax structure in a continuous-time growth model in the presence of pollution (resulting from production), both in the first- and second-best, allowing investors to be driven by social responsibility objectives. The social responsibility objective takes the form of warm-glow, as in Andreoni (1990) and Dam (2011), inducing firms to reduce pollution through increased abatement activity. Among the results, the first best pollution tax is still positive under warm-glow, the second-best pollution tax displays the additivity property, and we show the circumstances under which the Chamley-Judd zero capital-income tax result does not hold.

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来源期刊

International Review of Environmental and Resource Economics ECONOMICS-

CiteScore

2.90

自引率

0.00%

发文量

期刊介绍： Environmental and resource economics has become a broad topic making connections with many other subdisciplines in economics as well as the natural and physical sciences. It has also experience a significant growth in research such that the literature is exploding in terms of the number of topics addressed, the number of methodological approaches being applied and the sheer number of articles being written. Coupled with the high degree of specialization that characterizes modern academic research, this proliferation of topics and methodologies makes it impossible for anyone, even those who specialize in the subject, to keep up with developments in the field.