Environmental Tax and the Distribution of Income among Heterogeneous Workers

Abstract : This paper analyzes the environmental tax policy issues when labor is heterogeneous. The objective is to assess whether an environmental tax policy could be Pareto improving, when the revenue of the pollution tax is recycled by a change in the labor tax properties. We show that, depending on the heterogeneity characteristics of labor and on the initial structure of the tax system, a policy mix could be designed in order to leave each class of workers unharmed. It consists of an increase in progressivity together with a decrease in the flat rate component of the wage tax.
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Submitted on : Friday, December 16, 2011 - 3:25:01 PM
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Mireille Chiroleu-Assouline, Mouez Fodha. Environmental Tax and the Distribution of Income among Heterogeneous Workers. Annales d'Economie et Statistiques, 2011, pp.71-92. ⟨hal-00652900⟩

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