Heidari M, Yaghoubnezhad Y, Helali R, Abbaspour M. A Model to Determine the Optimal Rate of Environmental Taxes by Emphasis on the Impact of the Reallocation (Case Study of Iran's Power Industry). J Tax Res 2015; 23 (26) :65-86
URL:
http://taxjournal.ir/article-1-580-en.html
1- , mahdiheidarikorond@gmail.com
Abstract: (5959 Views)
In recent decades, due to environmental pollution, many countries focus especially on improving pollutant industries. The power generation industry is of pollutant nature as it uses the fossil fuels and imposes the great social costs and threatens the public health. This issue hasn't been evaluated at the macroeconomic level in our country up to now. One way to reduce pollution in electricity generating industry is the implementation of electricity tax. The reallocation of this tax in R&D process can lead to reducing and optimizing in electricity generation and as a result environmental pollution reduction. In this article, the tax impact Reallocation has been investigated by Stackelberg's game model and numerical analyzing, so the optimal rate of electricity tax has been determined. According to the results, if the electricity tax rate applied, is equivalent to 2/26 Rials per one KWH electricity, the electricity production and consumption will be optimized and R&D will be done perfectly too.
Type of Study:
Research |
Subject:
Economic Received: 2015/04/3 | Accepted: 2015/08/26 | Published: 2015/09/6