Optimal Energy Taxation for Environment and Efficiency-Focusing on The Double Dividend Hypothesis

목차 (Table of Contents)

• Chapter 1. Introduction /1
• Chapter 2. Environment, Energy and Taxation: The Cases of Sweden, Netherlands, and the United States /6
• 1. Sweden /6
• 2. Netherlands /10
• 3. The United States /14
• Chapter 3. Environmental Taxation /18
• 1. Optimal Environmental Taxation in the First-best Setting /18
• 2. Optimal Environmental Taxation in the Second-best Setting /21
• 3. Alternative Natures of Environment /25
• Chapter 4. Energy Taxation /30
• 1. Overview /30
• 2. The Theory of Optimal Commodity Taxation /31
• 3. Energy Tax Distortions in Labor, Capital, Intermediate Input and Commodity Markets /34
• 4. Environmental Impacts of Energy Taxes /37
• 5. Marginal Environmental Damages and Energy Taxation /38
• Chapter 5. Environmentally Motivated Tax Reform /40
• 1. Double Dividend Hypothesis /42
• 2. Gross Costs and Benefits from Revenue-Neutral Environmental Tax Reforms /44
• 3. Environmental Tax Reform and Employment /46
• 4. Environmental Tax Reform and Welfare /51
• Chapter 6 Inefficiencies in the Tax System and Possibility of the Double Dividend /57
• 1. The Optimal Tax on Energy Consumption /57
• 2. Clean Consumption as a Better Substitute for Leisure /59
• 3. Environment as a Substitute for Leisure /60
• 4. Environment as a Public Input into Production /61
• 5. Pre-existing Subsidies on Polluting Activities /62
• 6. Environmental Taxes as Optimal Tariff /63
• 7. Environmental Taxes as Rent Taxes /65
• 8. Inefficient Factor Taxation /66
• 9. Inefficient Commodity Taxation /68
• 10. Environmental Tax and Employment Dividend /68
• 11. Environmental Tax as a Spur to Energy-saving Technology Improvement /70
• 12. Transfers Enhancing Equity /74
• Chapter 7 The Model /77
• 1. Overview /77
• 2. Household Behavior /78
• 3. Producer Behavior /81
• 4. Government Behavior /84
• 5. Impact of Environmental Taxation /85
• Chapter 8 Conclusions and Suggestions for Further Studies /90
• Bibliography /94