Coxhead, Ian; Wattanakuljarus, Anan; Nguyen, Chan V. - In: World Development 51 (2013) C, pp. 119-131
We evaluate effects of an environmental tax using a general equilibrium model linked to a household database. The burden of the tax, applied mainly to energy, is passed forward by non-tradable industries and backward by tradable industries facing fixed world prices. The tax is thus equivalent to...