Although countries experiences on environmental taxation differ, discussions in New Zealand coincide with the recent announcement by the government of a new carbon tax and a new energy tax to be introduced before the first phase of the Kyoto protocol. This paper provides preliminary simulation results that may help answer some policy-related questions including the relative microand macrolevel ...

The French have an extensive system of food regulations that favors small, local, “traditional” producers. There is even a word for this Gallic preference for taking local geography seriously, terroir. We argue that the modern French concept of terroir, along with many of the anti-competitive regulations that emerged to support it at the beginning of the twentieth century, can be partly explain...

In 1989, 30 states levied taxes on the generation or management of hazardous waste. These taxes constitute one of the broadest applications of an emissions tax in U.S. environmental policy and provide a natural experiment for studying the effects of such taxes. This paper examines the impacts on chlorinated solvent waste from metal cleaning, using plant-level data from EPA's 1987-89 Toxic Relea...

The government for a jurisdiction has both capital and labor taxes at its disposal. It taxes mobile capital to finance the public good despite the desire to attract capital and despite the tax on immobile labor if capital incomes are distributed more unequally than labor incomes among the residents of the jurisdiction. The result extends to progressive taxes and to pure redistribution. JEL clas...

Lifetime income is less variable than annual household income, since the latter reflects transitory shocks to wages, family status, and employment. This implies that lowincome households in one year have some chance of being higherincome households in other years, and significantly affects the estimated distributional burden of excise taxes. This paper shows that household expenditures on gasol...