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Efficiency comparison between output tax and emission tax as an environmental tax

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Frame of Image 상당히 밀접한 관계에 있음을 전제로 하는 것으로 보인다. 하지만 현실적으로 오염발생재의 소비와 여기에서 발생되는 오염자체는 동일하지 않기 때문에 이러한 가정은 현실을 왜곡할 가능성이 높다. 본 논문에서 환경세를 오염발생재의 소비에 부과되는 형태와 오염배출에 직접부과되는 형태로 구분하고, 과세형 태에 따른 조세효율성을 계산적 일반균형시뮬레이션(computational general equilibrium simulation) 분석을 통해 비 교해 보았다. 시뮬레이션 분석결과에 따르면 오염배출에 직접 과세되는 형태, 즉 배출세 형태의 환경세가 조세효율성 측면에서는 더욱 우수한 것으로 나타났다. 아울러 이와 같은 결과는 효용함수에 대한 동조성(homotheticity) 가정의 적용여부와는 무관한 것으로 분석되었다. 즉 시장왜곡적인 조세가 이미 도입되어 있는 경우, 세수중립적인 환경세의 조세효율성 개선효과는 효용함수의 동조성 가정여부에 따라 민감한 것으로 나타나지만, 조세효율성은 산출물의 소비 에 부과되는 형태보다 배출세 형태의 환경세가 더 우수한 것으로 나타났다.
❙주제어❙  환경세 정책,  일반균형분석,  조세효율성,  산출물과세,  배출세
A b stra c t
Existing researches on tax efficiency of environmental taxes mostly focuses on taxes imposed on the consumption process of the final output, or goods that create pollution during the input process of intermediate goods. The assumption here is that there is a significant relation between the consumption of polluting goods and the pollution itself. However, in reality they are not identical. This signifies that the above assumption may distort the actual results. This study classifies environmental tax into two different forms, output tax and emission tax. The
* Acknowledgement: This study was conducted by the research fund of Dankook University in 2011. ** E‐mail : iamskkim@dankook.ac.kr
131
Sang Kyum Kim
former is the tax that is imposed on the consumption of polluting goods, while the latter is directly levied onto the emission of pollution. It then compares the efficiency of these tax


Full Text
Title Efficiency comparison between output tax and emission tax as an environmental tax
Similar Titles
Material Type Reports
Author(English)

Kim, Sang Kyum

Publisher

[Seoul]:Korea Environment Institute

Date 2012-12
Journal Title; Vol./Issue 환경정책연구:11/4
Pages 24
Subject Country South Korea(Asia and Pacific)
Language English
File Type Documents
Original Format pdf
Subject Economy < Financial Policy
Territorial Development < Environment
Holding Korea Environment Institute

Abstract

Existing researches on tax efficiency of environmental taxes mostly focuses on taxes imposed on the consumption process of the final output, or goods that create pollution during the input process of intermediate goods. The assumption here is that there is a significant relation between the consumption of polluting goods and the pollution itself. However, in reality they are not identical. This signifies that the above assumption may distort the actual results. This study classifies environmental tax into two different forms, output tax and emission tax. The former is the tax that is imposed on the consumption of polluting goods, while the latter is directly levied onto the emission of pollution. It then compares the efficiency of these taxes through the computational general equilibrium simulations. (The rest omitted)