Pirttilä, Jukka; Tuomala, Matti - In: International Tax and Public Finance 4 (1997) 3, pp. 379-393
Using the self-selection approach to tax analysis, thepaper analyses the impact of environmental externalities on Pareto-efficientnon-linear income tax, proportional commodity taxes and publicexpenditure. Consideration of externalities within this frameworkreveals intuitive insights into...