whole tax system is affected by the externalities caused by the consumption of positional goods, notably also the taxes on …

This paper extends the previous literature on optimal redistributive taxation in the presence of externalities to a … multi-externality setting. While taxes on income and on 'clean' commodities are still unaffected by the externalities, which … implications for the optimal Pigouvian tax rates. In general the Pigouvian parts of taxation depend also on the externalities …

over to economies with externalities. Our approach clarifies the controversy regarding the relation between the first …

condition holds, one can separate the equity/efficiency and environmental components of this tax. An illustration suggests that …

of externalities linked to one another through markets rather than technical production relationships. Analytical results …

taxation, commodity taxation, tax expenditures, externalities, public goods, capital income and wealth taxation, social …

gap". Then policies targeting durability raise welfare. While externalities are corrected by Pigovian taxes that ignore …