Social and Regional Distributive Impacts of Ecotax Proposals
Aug. 23, 2003
Is it possible to minimise negative tax impacts through an appropriate tax design? What «buffering» measures can be implemented in order to compensate negative distributional effects? To answer these questions, the study used ECOPLAN, a computable general equilibrium model of the Swiss economy. This model was complemented by a comparative data analysis of the geographical distribution of energy-sensitive goods and services and energy-intensive industries. The last part of the study focuses on selected questions and problems regarding the implementation of EFR models.