✦ LIBER ✦

Gradual green tax reforms

✍ Scribed by Carlos de Miguel; Baltasar Manzano

Book ID: 113601208
Publisher: Elsevier Science
Year: 2011
Tongue: English
Weight: 931 KB
Volume: 33
Category: Article
ISSN: 0140-9883
DOI: 10.1016/j.eneco.2011.07.026

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## Abstract This paper studies a revenue-neutral green tax reform that substitutes energy for wage taxes in an open economy with unemployment. As long as the labour tax rate exceeds the energy tax rate, such a reform will increase employment, reduce the domestic firms' unit cost of production and

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