Tax Reform, Structural Unemployment and the Environment
研究了小型开放经济中，用提高能源税的收入来降低劳动税的环境税改革，如何影响工资形成、就业和环境质量，发现改革能否促进就业取决于税负是否从工人转向非正规部门失业者。
The effects of environmental tax reform, i.e., using the proceeds of a higher energy tax rate to lower the labour tax rate, on wage formation, employment and environmental quality are analysed in the context of a small open economy with structural unemployment caused by hiring costs. We find that such a reform may boost employment if it shifts the tax burden away from workers towards those without employment in the formal sector. Environmental tax reform succeeds in shifting the tax burden away from workers in the formal sector if higher energy taxes reduce earnings in the informal sector by reducing labour productivity.