澳洲代写毕业论文之 Carbon Tax
The impact of energy and carbon taxes on household income distribution has been investigated in a number of studies, although almost all of them refer exclusively to developed economies. This is arguably the case because in developed economies “green” taxes have been implemented more extensively and because the consumption of CO2 related fuels is more even across the population, which fact is at the root of the equity problem.
Among the earliest works is one by Poterba (1991), who analyses the distributional effect of a gasoline tax in the US. Using the data from the US Consumer’s Expenditure Survey, Poterba (1991) calculates the fractions of household income and expenditure that are devoted to gasoline purchase.
He finds that the tax is only slightly regressive, especially when expressed as a share of expenditure. On the other hand, Safirova et al. (2004) find that the burden of congestion falls disproportionally on the rich (in and around Washington, DC), so that road pricing or fuel taxation would be strongly regressive.
With a view to the project of a European carbon tax, Pearson and Smith (1991) estimate the distributional impact of the tax in seven European countries, namely France, Germany, Italy, Netherlands, Spain, the UK and Ireland. Augmenting Poterba’s approach by including price elasticities (although they do not estimate any demand system), they find that in the first five countries the tax would be weakly regressive, whereas it would be significantly regressive in the UK and strongly regressive in Ireland.