Politická ekonomie 2006, 54(3):366-381 | DOI: 10.18267/j.polek.564

Příspěvek k problematice optimálního zdanění

Hana Foltýnová, Jan Brůha
1 Centrum pro otázky životního prostředí, Univerzita Karlova, Praha.
2 Vysoká škola ekonomická v Praze.

A note on the optimal taxation theory

This paper is focused on the theory of optimal taxation applied to environmental regulation. The first part summarizes the current state of knowledge in this field, especially it concentrates on the so called double dividend hypothesis. The second part of the paper defines the concept of triple dividend in transport, which is modelled in the normative neoclassical framework. Based on econometric estimation, we calibrate a model and empirically investigate this hypothesis on the Czech data.

Keywords: optimal taxation, environmental taxation, passenger transport, double dividend hypothesis, environmental regulation
JEL classification: D62, H23, R48

Published: June 1, 2006  Show citation

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Foltýnová, H., & Brůha, J. (2006). A note on the optimal taxation theory. Politická ekonomie, 54(3), 366-381. doi: 10.18267/j.polek.564
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