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Welfare measurement, green accounting and distortionary taxes
Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
2011 (English)In: Green national accounting and sustainability / [ed] Karl-Gustaf Löfgren och Chuan-Zhong Li, Cheltenham: Edward Elgar Publishing, 2011, 630-652 p.Chapter in book (Refereed)
Abstract [en]

This paper concerns welfare measurement in the presence of distortionary taxes. One purpose is to explain why the traditional green NNP measure fails as a welfare indicator when distortionary taxes are present. Another is to derive a green NNP analogue in a second best environment. In the second best optimum, the efficiency cost of taxation will affect both the form of the national welfare measure and the proper principles of accounting for pollution.

Place, publisher, year, edition, pages
Cheltenham: Edward Elgar Publishing, 2011. 630-652 p.
, The international library of critical writings in economics, 257
Keyword [en]
Social accounting, External effects, Distortionary taxes
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Research subject
URN: urn:nbn:se:umu:diva-60119DOI: 10.1016/S0047-2727(98)00029-2ISBN: 978-1-84844-691-5ISBN: 1848446918OAI: diva2:557909

Also published as an article in: Journal of Public Economics, ISSN 0047-2727, Vol. 70(1998):2, pp 273-295.

Available from: 2012-10-01 Created: 2012-10-01 Last updated: 2012-10-29Bibliographically approved

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