Dynamic corrective taxes with time-varying salience

A-Tier
Journal: Journal of Environmental Economics and Management
Year: 2020
Volume: 103
Issue: C

Score contribution per author:

2.011 = (α=2.01 / 2 authors) × 2.0x A-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

Economies across the globe are becoming increasingly cashless and many payment systems have become automated, driving a temporal wedge between consumption and payment and generally making the costs of consumption intermittently salient. Since this inconsistent price salience alters demand elasticities, it is a particular concern for goods that generate externalities and the price-based policies deployed to address them. This paper derives optimal dynamic corrective taxes for suboptimal and persistent consumption decisions. These taxes depend on the agent's ability to commit to a future consumption path. We also characterize a second-best constant tax and the excess burden from time-invariant tax rates. When calibrated to U.S. residential electricity consumption, the model shows that the second-best constant tax is more than twice the marginal external cost of carbon emissions.

Technical Details

RePEc Handle
repec:eee:jeeman:v:103:y:2020:i:c:s0095069620300796
Journal Field
Environment
Author Count
2
Added to Database
2026-01-25