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- Title
Two Generalizations of a Deposit-Refund System.
- Abstract
In this article, the authors found that the effects of a pollution tax can be matched by a two-part instrument with a tax on output and a subsidy to all inputs other than emissions. They also suggest two important generalizations of the deposit-refund idea. In the first generalization, they apply the idea not just to solid waste materials but to any waste from production or consumption. In the second generalization, they consider the case where government must use distorting taxes on labor and capital incomes. They conclude that in general, the effects of a pollution tax can be matched by a two-part instrument with a tax on output and a subsidy to all inputs other than emissions.
- Subjects
DEPOSIT-refund systems; INDUSTRIAL wastes; WASTE management; TAXATION; ENVIRONMENTAL protection
- Publication
American Economic Review, 2000, Vol 90, Issue 2, p238
- ISSN
0002-8282
- Publication type
Article
- DOI
10.1257/aer.90.2.238