메뉴 건너뛰기




Volumn 54, Issue 3, 2006, Pages 366-381

A note on the optimal taxation theory;Příspěvek k problematice optimálního zdanění

Author keywords

Double dividend hypothesis; Environmental regulation; Environmental taxation; Optimal taxation; Passenger transport

Indexed keywords


EID: 33746647331     PISSN: 00323233     EISSN: None     Source Type: Journal    
DOI: 10.18267/j.polek.564     Document Type: Review
Times cited : (2)

References (18)
  • 1
    • 0042961878 scopus 로고    scopus 로고
    • Environmental taxation and regulation
    • Auerbach, A.J., Feldstein, M. Elsevier Science
    • Bovenberg, L.A., Goulder, L.: Environmental Taxation and Regulation. In: Auerbach, A.J., Feldstein, M.: Handbook of Public Economics. Elsevier Science 2002.
    • (2002) Handbook of Public Economics
    • Bovenberg, L.A.1    Goulder, L.2
  • 2
    • 0000726649 scopus 로고
    • Environmental levies and distortionary taxation
    • Bovenberg, A.L., de Mooij, R.: Environmental Levies and Distortionary Taxation. American Economic Review, 1994, 84(4), s. 1085-1089.
    • (1994) American Economic Review , vol.84 , Issue.4 , pp. 1085-1089
    • Bovenberg, A.L.1    De Mooij, R.2
  • 4
    • 0345021536 scopus 로고
    • Environmental policy, public finance and the labour market in a second-best world
    • Bovenberg, A.L., van der Ploeg, E.: Environmental policy, public finance and the labour market in a second-best world. Journal of Public Economics, 1994b, 55, s. 349-370.
    • (1994) Journal of Public Economics , vol.55 , pp. 349-370
    • Bovenberg, A.L.1    Van Der Ploeg, E.2
  • 5
    • 0000041887 scopus 로고    scopus 로고
    • Green tax reforms and the double dividend: An updated reader's guide
    • Bovenberg, A.L.: Green tax reforms and the double dividend: An updated reader's guide. International Tax and Public Finance, 1999, č. 6, s. 421-424.
    • (1999) International Tax and Public Finance , vol.6 , pp. 421-424
    • Bovenberg, A.L.1
  • 7
    • 34249754039 scopus 로고
    • Environmental taxation and the 'double dividend': A reader's guide
    • Goulder, L.H.: Environmental taxation and the 'double dividend': a reader's guide. International Tax and Public Finance, 1995a, 2(2), s. 157-183.
    • (1995) International Tax and Public Finance , vol.2 , Issue.2 , pp. 157-183
    • Goulder, L.H.1
  • 8
    • 0029186683 scopus 로고
    • Effects of carbon taxes in an economy with priortax distortions: An intertemporal general equilibrium analysis
    • Goulder, L.H.: Effects of carbon taxes in an economy with priortax distortions: an intertemporal general equilibrium analysis. Journal of Environmental Economics and Management, 1995b, č. 29, s. 271-297.
    • (1995) Journal of Environmental Economics and Management , vol.29 , pp. 271-297
    • Goulder, L.H.1
  • 9
    • 33746634503 scopus 로고    scopus 로고
    • Economics of the environment. Selected readings. 4th edition
    • Stavins, R.N.: New York and London, W.W. Nordton and Company
    • Goulder, H.L.: Environmental policy making in a second-best setting. In: Stavins, R.N.: Economics of the environment. Selected readings. 4th edition. New York and London, W.W. Nordton and Company 2000.
    • (2000) Environmental Policy Making in A Second-best Setting
    • Goulder, H.L.1
  • 10
    • 12844262904 scopus 로고    scopus 로고
    • On the (Ir)relevance of distribution and labor supply distortion to government policy
    • Kaplow, L.: On the (Ir)Relevance of Distribution and Labor Supply Distortion to Government Policy. Journal of Economic Perspectives, 2004, 18/4, s. 159-1175.
    • (2004) Journal of Economic Perspectives , vol.18 , Issue.4 , pp. 159-1175
    • Kaplow, L.1
  • 11
    • 0032744143 scopus 로고    scopus 로고
    • Alleviating unemployment: The case for green tax reforms
    • Koskela, E., Schöb, R.: Alleviating unemployment: The case for green tax reforms. European Economic Review, 1999, s. 1723-1746.
    • (1999) European Economic Review , pp. 1723-1746
    • Koskela, E.1    Schöb, R.2
  • 12
    • 33746657817 scopus 로고    scopus 로고
    • (ENV/EPOC/WPNEP/T(2002)5). Study by INFRAS a HERRY for OECD Environment Directorate and Austrian Ministry for Agriculture and Forestry, Zurich/Vienna
    • OECD: External Costs of Transport in Central and Eastern Europe. (ENV/EPOC/WPNEP/T(2002)5). Study by INFRAS a HERRY for OECD Environment Directorate and Austrian Ministry for Agriculture and Forestry, Environment and Water Management. Zurich/Vienna 2002.
    • (2002) Environment and Water Management
  • 14
    • 0002007807 scopus 로고
    • A contribution to the theory of taxation
    • Ramsey, F.P.: A contribution to the theory of taxation. Economic Journal, 1927, 37, s. 47-61.
    • (1927) Economic Journal , vol.37 , pp. 47-61
    • Ramsey, F.P.1
  • 16
    • 0002141251 scopus 로고
    • Optimal taxation in the presence of externalities
    • Sandmo, A.: Optimal Taxation in the Presence of Externalities. Swedish Journal of Economics, 1975, 77(1), s. 86-98.
    • (1975) Swedish Journal of Economics , vol.77 , Issue.1 , pp. 86-98
    • Sandmo, A.1
  • 17
    • 0035107653 scopus 로고    scopus 로고
    • The impact of fuel taxes on public transport - An empirical assessment for Germany
    • Storchmann, K.H.: The impact of fuel taxes on public transport - an empirical assessment for Germany. Transport Policy, 2001, 8, s. 19-28.
    • (2001) Transport Policy , vol.8 , pp. 19-28
    • Storchmann, K.H.1
  • 18
    • 1642472709 scopus 로고    scopus 로고
    • Empirical estimates for environmental policy making in a second-best setting
    • Cambridge USA
    • West, S.E., Williams, R.C.: Empirical estimates for environmental policy making in a second-best setting. NBER working paper series, working paper 10330, Cambridge USA 2004.
    • (2004) NBER Working Paper Series, Working Paper 10330
    • West, S.E.1    Williams, R.C.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.