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지속가능발전과 최적 환경세에 대한 연구(A study on sustainable development and optimal environmental tax)

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  • 지속가능발전과 최적 환경세에 대한 연구(A study on sustainable development and optimal environmental tax)
  • 권오성
  • 한국조세연구원


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Title 지속가능발전과 최적 환경세에 대한 연구(A study on sustainable development and optimal environmental tax)
Similar Titles
Material Type Reports
Author(Korean)

권오성

Publisher

서울:한국조세연구원

Date 2002-12
Series Title; No 연구보고서 / 02-07
ISBN 978-89-8191-227-0
Pages 132
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Financial Policy
Territorial Development < Environment
Holding 한국조세연구원

Abstract

Sustainable development, which has been a world-wide concern as a new paradigm, can be summarized as the improvement in environmental quality, economic growth, and social development. Specifically, if we focus on the environmental and economic sides, sustainable development can be interpreted as development that takes into account the welfare of future generations as well as that of current generation, which depends not only on the consumption of produced goods but also the environmental quality. This paper develops a simple theoretical model that is consistent with the empirical evidence of an inverted U-shaped relationship between pollution and per capita income, which is so-called environmental Kuznets curve in this literature. It is shown that the dynamic behavior of pollution is determined by the magnitude of the elasticity of the marginal utility of consumption. Since the elasticity reflects the importance of environmental quality relative to consumption goods, it turns out to be more effective to improve environmental quality as we place more value on environmental quality. (The rest omitted)