The Role of Revenue Recycling Schemes In Environmental Tax Selection: A General Equilibrium Analysis
This study examines the roles of revenue recycling schemes for the selection of alternative tax instruments (i.e., carbon-, sulphur-, energy- and output-tax) to reduce CO2 emissions to a specified level in Thailand. A static, single period, multi-sectoral computable general equilibrium (CGE) model o...
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| Format: | Elektronisch E-Book |
| Sprache: | English |
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Washington, D.C
The World Bank
2007
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| Schlagworte: | |
| Online-Zugang: | BSB01 EUV01 HTW01 FHI01 IOS01 Volltext |
| Zusammenfassung: | This study examines the roles of revenue recycling schemes for the selection of alternative tax instruments (i.e., carbon-, sulphur-, energy- and output-tax) to reduce CO2 emissions to a specified level in Thailand. A static, single period, multi-sectoral computable general equilibrium (CGE) model of the Thai economy has been developed for this purpose. This study finds that the selection of a tax instrument to reduce CO2 emissions would be significantly influenced by the scheme to recycle the tax revenue to the economy. If the tax revenue is recycled to finance cuts in the existing labour or indirect tax rates, carbon tax would be more efficient than the sulphur-, energy- and output-taxes to reduce CO2 emissions. On the other hand, if the tax revenue is recycled to households through a lump-sum transfer, sulphur and carbon taxes would be more efficient than energy and output taxes. The ranking between the sulphur and carbon taxes under the lump sum transfer scheme depends on substitution possibility of fossil fuels. Sulphur tax is found superior over carbon tax at the higher substitution possibility between fossil fuels; the reverse is found true at the lower substitution possibility. In all schemes of revenue recycling considered, the output tax is found to be the most costly (i.e., in welfare terms) despite the fact that it generates two to three times higher revenue than the other tax instruments |
| Beschreibung: | 1 Online-Ressource (52 Seiten)) |
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| 520 | 3 | |a This study examines the roles of revenue recycling schemes for the selection of alternative tax instruments (i.e., carbon-, sulphur-, energy- and output-tax) to reduce CO2 emissions to a specified level in Thailand. A static, single period, multi-sectoral computable general equilibrium (CGE) model of the Thai economy has been developed for this purpose. This study finds that the selection of a tax instrument to reduce CO2 emissions would be significantly influenced by the scheme to recycle the tax revenue to the economy. If the tax revenue is recycled to finance cuts in the existing labour or indirect tax rates, carbon tax would be more efficient than the sulphur-, energy- and output-taxes to reduce CO2 emissions. On the other hand, if the tax revenue is recycled to households through a lump-sum transfer, sulphur and carbon taxes would be more efficient than energy and output taxes. The ranking between the sulphur and carbon taxes under the lump sum transfer scheme depends on substitution possibility of fossil fuels. Sulphur tax is found superior over carbon tax at the higher substitution possibility between fossil fuels; the reverse is found true at the lower substitution possibility. In all schemes of revenue recycling considered, the output tax is found to be the most costly (i.e., in welfare terms) despite the fact that it generates two to three times higher revenue than the other tax instruments | |
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| spelling | Timilsina, Govinda R. Verfasser aut The Role of Revenue Recycling Schemes In Environmental Tax Selection A General Equilibrium Analysis Timilsina, Govinda R Washington, D.C The World Bank 2007 1 Online-Ressource (52 Seiten)) txt rdacontent c rdamedia cr rdacarrier This study examines the roles of revenue recycling schemes for the selection of alternative tax instruments (i.e., carbon-, sulphur-, energy- and output-tax) to reduce CO2 emissions to a specified level in Thailand. A static, single period, multi-sectoral computable general equilibrium (CGE) model of the Thai economy has been developed for this purpose. This study finds that the selection of a tax instrument to reduce CO2 emissions would be significantly influenced by the scheme to recycle the tax revenue to the economy. If the tax revenue is recycled to finance cuts in the existing labour or indirect tax rates, carbon tax would be more efficient than the sulphur-, energy- and output-taxes to reduce CO2 emissions. On the other hand, if the tax revenue is recycled to households through a lump-sum transfer, sulphur and carbon taxes would be more efficient than energy and output taxes. The ranking between the sulphur and carbon taxes under the lump sum transfer scheme depends on substitution possibility of fossil fuels. Sulphur tax is found superior over carbon tax at the higher substitution possibility between fossil fuels; the reverse is found true at the lower substitution possibility. In all schemes of revenue recycling considered, the output tax is found to be the most costly (i.e., in welfare terms) despite the fact that it generates two to three times higher revenue than the other tax instruments Online-Ausg Carbon Tax Carbon Taxes Debt Markets Energy Energy Production and Transportation Energy Tax Environment Environment and Energy Efficiency Environmental Tax Environmental Taxes Finance and Financial Sector Development Income Tax Levies Levy Macroeconomics and Economic Growth Tax Rates Tax Revenue Taxation and Subsidies Transport Transport Economics, Policy and Planning Timilsina, Govinda R. Sonstige oth Timilsina, Govinda R The Role of Revenue Recycling Schemes In Environmental Tax Selection http://elibrary.worldbank.org/content/workingpaper/10.1596/1813-9450-4388 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Timilsina, Govinda R. The Role of Revenue Recycling Schemes In Environmental Tax Selection A General Equilibrium Analysis Carbon Tax Carbon Taxes Debt Markets Energy Energy Production and Transportation Energy Tax Environment Environment and Energy Efficiency Environmental Tax Environmental Taxes Finance and Financial Sector Development Income Tax Levies Levy Macroeconomics and Economic Growth Tax Rates Tax Revenue Taxation and Subsidies Transport Transport Economics, Policy and Planning |
| title | The Role of Revenue Recycling Schemes In Environmental Tax Selection A General Equilibrium Analysis |
| title_auth | The Role of Revenue Recycling Schemes In Environmental Tax Selection A General Equilibrium Analysis |
| title_exact_search | The Role of Revenue Recycling Schemes In Environmental Tax Selection A General Equilibrium Analysis |
| title_exact_search_txtP | The Role of Revenue Recycling Schemes In Environmental Tax Selection A General Equilibrium Analysis |
| title_full | The Role of Revenue Recycling Schemes In Environmental Tax Selection A General Equilibrium Analysis Timilsina, Govinda R |
| title_fullStr | The Role of Revenue Recycling Schemes In Environmental Tax Selection A General Equilibrium Analysis Timilsina, Govinda R |
| title_full_unstemmed | The Role of Revenue Recycling Schemes In Environmental Tax Selection A General Equilibrium Analysis Timilsina, Govinda R |
| title_short | The Role of Revenue Recycling Schemes In Environmental Tax Selection |
| title_sort | the role of revenue recycling schemes in environmental tax selection a general equilibrium analysis |
| title_sub | A General Equilibrium Analysis |
| topic | Carbon Tax Carbon Taxes Debt Markets Energy Energy Production and Transportation Energy Tax Environment Environment and Energy Efficiency Environmental Tax Environmental Taxes Finance and Financial Sector Development Income Tax Levies Levy Macroeconomics and Economic Growth Tax Rates Tax Revenue Taxation and Subsidies Transport Transport Economics, Policy and Planning |
| topic_facet | Carbon Tax Carbon Taxes Debt Markets Energy Energy Production and Transportation Energy Tax Environment Environment and Energy Efficiency Environmental Tax Environmental Taxes Finance and Financial Sector Development Income Tax Levies Levy Macroeconomics and Economic Growth Tax Rates Tax Revenue Taxation and Subsidies Transport Transport Economics, Policy and Planning |
| url | http://elibrary.worldbank.org/content/workingpaper/10.1596/1813-9450-4388 |
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