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DOI	10.1016/j.enpol.2021.112682
	Measuring carbon tax incidence using a fully flexible demand system. Vertical and horizontal effects using Irish data
	Tovar Reaños M.A.; Lynch M.Á.
发表日期	2022
ISSN	0301-4215
卷号	160
英文摘要	We quantify the vertical (i.e. between income differences) and horizontal (i.e. within income differences) distributional effects of carbon taxation using a fully flexible demand system and Irish data. The model avoids imposing the curvature of the relationship between income and energy demand. We show that neglecting this fact can lead to misleading policy conclusions. We also show that losses in purchase power are the main channel of welfare losses. Losses due to limitations for energy substitution play a minor role. We found that rural households and householders in retirement age are the most affected by carbon taxation. Regarding horizontal effects, we show that higher heterogeneity in the tax burden is experienced by couples with dependent children and those in urban households. These findings highlight the importance of quantifying both horizontal and vertical distributional effects when designing carbon taxes and revenue recycling mechanisms. Within distributional effects are larger than between distributional effects regarding income inequality of the tax and revenue recycling mechanisms. We found that a targeted transfer is preferred over a lump-sum transfer in reducing welfare losses caused by the regressivity of taxation. These findings hold when measuring both horizontal and vertical distributional effects. © 2021 Elsevier Ltd
英文关键词	Distributional effects; Energy taxes; Household energy demand; Microsimulation
语种	英语
scopus关键词	Carbon; Energy management; Recycling; Carbon taxation; Carbon taxes; Distributional effect; Effect of carbons; Energy demands; Energy taxes; Household energy demands; Microsimulation; Power; Welfare loss; Taxation; demand analysis; household energy; household income; measurement method; pollution tax; purchasing power parity; recycling; Ireland
来源期刊	Energy Policy
文献类型	期刊论文
条目标识符	http://gcip.llas.ac.cn/handle/2XKMVOVA/256440
作者单位	Economic and Social Research Institute, Dublin, Ireland; Department of Economics, Trinity College Dublin, Ireland
推荐引用方式 GB/T 7714	Tovar Reaños M.A.,Lynch M.Á.. Measuring carbon tax incidence using a fully flexible demand system. Vertical and horizontal effects using Irish data[J],2022,160.
APA	Tovar Reaños M.A.,&Lynch M.Á..(2022).Measuring carbon tax incidence using a fully flexible demand system. Vertical and horizontal effects using Irish data.Energy Policy,160.
MLA	Tovar Reaños M.A.,et al."Measuring carbon tax incidence using a fully flexible demand system. Vertical and horizontal effects using Irish data".Energy Policy 160(2022).