| Record ID | marc_loc_2016/BooksAll.2016.part35.utf8:73312308:2357 |
| Source | Library of Congress |
| Download Link | /show-records/marc_loc_2016/BooksAll.2016.part35.utf8:73312308:2357?format=raw |
LEADER: 02357nam a22003017a 4500
001 2007616676
003 DLC
005 20071116090003.0
007 cr |||||||||||
008 071115s2007 mau sb 000 0 eng
010 $a 2007616676
040 $aDLC$cDLC
050 00 $aHB1
100 1 $aHassett, Kevin A.
245 14 $aThe incidence of a u.s. carbon tax$h[electronic resource] :$ba lifetime and regional analysis /$cKevin A. Hassett, Aparna Mathur, Gilbert E. Metcalf.
260 $aCambridge, MA :$bNational Bureau of Economic Research,$cc2007.
490 1 $aNBER working paper series ;$vworking paper 13554
538 $aSystem requirements: Adobe Acrobat Reader.
538 $aMode of access: World Wide Web.
500 $aTitle from PDF file as viewed on 11/15/2007.
530 $aAlso available in print.
504 $aIncludes bibliographical references.
520 3 $a"This paper measures the direct and indirect incidence of a carbon tax using current income and two measures of lifetime income to rank households. Our two measures of lifetime income are current consumption and adjusted or "lifetime" consumption. The use of the adjusted lifetime measure for consumption is intended to correct for long-run predictable swings in behavior. Our results suggest that in general, carbon taxes appear to be more regressive when income is used as a measure of economic welfare, than when consumption (current or lifetime) is used to measure incidence. Further, the direct component of the tax, in any given year, is significantly more regressive than the indirect component. In fact, for 1987, the indirect component of the tax is actually mildly progressive, as the higher deciles tend to pay a larger fraction of their consumption in carbon taxes. Finally we observe a shift over time with the direct component of carbon taxes becoming larger in relation to the indirect component. These effects have mostly offset each other, and the overall distribution of the total tax burden has not changed much over time"--National Bureau of Economic Research web site.
700 1 $aMathur, Aparna.
700 1 $aMetcalf, Gilbert E.
710 2 $aNational Bureau of Economic Research.
830 0 $aWorking paper series (National Bureau of Economic Research : Online) ;$vworking paper no. 13554.
856 40 $uhttp://papers.nber.org/papers/w13554