Green Tax Reform in Australia in the Presence of Improved Environment-Induced Productivity Gain: Does It Offer Sustainable Recovery from a Post-COVID-19 Recession?

doi:10.3390/su12166514

	Green Tax Reform in Australia in the Presence of Improved Environment-Induced Productivity Gain: Does It Offer Sustainable Recovery from a Post-COVID-19 Recession?
	Maxim, Maruf Rahman; Zander, Kerstin K.
	2020-08
发表期刊	SUSTAINABILITY
EISSN	2071-1050
摘要	Disasters and pandemics such as COVID-19 will change the world in many ways and the road to redemption from the ongoing economic distress may require a novel approach. This paper proposes a path towards economic recovery that keeps sustainability at the forefront. A computable general equilibrium model is used to simulate different green tax reform (GTR) policies for triple dividend (TD), consisting of lower emissions, higher GDP and higher employment. The GTR design consists of an energy tax coupled with one of three tax revenue recycle methods: (i) reduction of payroll tax, (ii) reduction of goods and services tax (GST) and (iii) a mixed-recycling approach. The paper also presents the impact of higher productivity on the tax reform simulations, which is a possible positive externality of lower emissions. The study is based on the Australian economy and the salient findings are twofold: (i) productivity gain in the GTR context improves the GDP and employment outcomes in all three different simulation scenarios and (ii) GST reduction has the highest TD potential, followed by reduction of payroll tax.
关键词	green tax reform CGE modelling triple dividend energy tax positive externality
DOI	10.3390/su12166514
WOS关键词	EMISSIONS TRADING SCHEME ; CLIMATE-CHANGE ; DOUBLE-DIVIDEND ; CARBON TAX ; POLICY ; IMPACT ; POLLUTION ; SYSTEMS ; WAGE
WOS研究方向	Science & Technology - Other Topics ; Environmental Sciences & Ecology
WOS类目	Green & Sustainable Science & Technology ; Environmental Sciences ; Environmental Studies
出版者	MDPI
引用统计	被引频次：6[WOS] [WOS记录] [WOS相关记录]
文献类型	期刊论文
专题	新冠肺炎循证社会科学证据集成
作者单位	Charles Darwin Univ
推荐引用方式 GB/T 7714	Maxim, Maruf Rahman,Zander, Kerstin K.. Green Tax Reform in Australia in the Presence of Improved Environment-Induced Productivity Gain: Does It Offer Sustainable Recovery from a Post-COVID-19 Recession?[J]. SUSTAINABILITY,2020.
APA	Maxim, Maruf Rahman,&Zander, Kerstin K..(2020).Green Tax Reform in Australia in the Presence of Improved Environment-Induced Productivity Gain: Does It Offer Sustainable Recovery from a Post-COVID-19 Recession?.SUSTAINABILITY.
MLA	Maxim, Maruf Rahman,et al."Green Tax Reform in Australia in the Presence of Improved Environment-Induced Productivity Gain: Does It Offer Sustainable Recovery from a Post-COVID-19 Recession?".SUSTAINABILITY (2020).

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