Bull, Nicholas; Hassett, Kevin A.; Metcalf, Gilbert E. - In: The Energy Journal Volume15 (1994) Number 3, pp. 145-164
This paper measures the incidence of energy taxes using a lifetime framework to study both a Btu tax and a carbon tax. It takes into account two key facts. First, because energy taxes have different incidence effects across the life cycle, it is important to measure the burden of taxes in terms...