SUMINO, Koh; YAMADA, Masatoshi - Graduate School of Economics, Osaka University - 2008
Bovenberg and Mooij (1994) and others pointed out that the optimal taxation on goods with external diseconomy both collects revenue and also corrects the external diseconomy by the goods, and thus it is said that the tax has gdouble dividendsh. The purpose of the present paper is to examine...
