英文标题：
《Optimal environmental tax swaps and double dividend hypothesis》
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作者：
Su-Mei Chen and Ling-Yun He
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最新提交年份：
2015
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英文摘要：
Taking environmental tax rate as given, is there an optimal allocation of tax revenues to benefit economic variables? This paper analyzes this issue in an overlapping-generations model with the pollution-related health damage. It finds the optimal allocations towards pollution abatement and labor income to maximize the steady-state lifetime welfare and per-worker output, respectively. Moreover, a greater shift towards labor income might enhance steady-state welfare while reducing per-worker output.
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中文摘要：
在给定环境税率的情况下，税收收入是否存在一个优化配置，以使经济变量受益？本文以污染相关健康损害为背景，采用世代重叠模型分析了这一问题。它找到了污染治理和劳动收入的最优分配，以分别实现稳态终身福利和人均产出的最大化。此外，向劳动收入的更大转移可能会提高稳态福利，同时降低人均产出。
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分类信息：

一级分类：Quantitative Finance 数量金融学
二级分类：Economics 经济学
分类描述：q-fin.EC is an alias for econ.GN. Economics, including micro and macro economics, international economics, theory of the firm, labor economics, and other economic topics outside finance
q-fin.ec是econ.gn的别名。经济学，包括微观和宏观经济学、国际经济学、企业理论、劳动经济学和其他金融以外的经济专题
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