Calthrop, Edward; Borger, Bruno De; Proost, Stef - Centrum voor Economische Studiën, Faculteit Economie … - 2003
The purpose of this paper is to study, within a general equilibrium framework, the welfare implications of a balanced-budget tax reform for an externality-generating intermediate input in a second-best economic environment. For purposes of concreteness, the focus is on tax reform for freight...