The Theory of the' Incentive Tax Rate'

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Bibliographic Information

Other Title
  • 「インセンティブ税率」の理論
  • インセンティブ ゼイリツ ノ リロン

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Description

Pollution tax gives the firm a strong economic incentive to reduce emissions from the present market level to the next market level. But it is by no means clear that a pollution tax induces innovation of pollution abatement. In this paper we will examine the plausibility of our assertion that the imposition of `incentive tax rate' has the effect of reducing pollution by spurring innovation.

Journal

  • 麗澤経済研究

    麗澤経済研究 19 (1), 19-27, 2011-03-10

    麗澤大学経済学会

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