%0 Report
%9 Working Paper
%A Ladoux, Norbert
%A Scasny, Milan
%B LERNA Working Paper
%D 2014
%F publications:16592
%K energy tax
%K Pigouvian tax
%K redistributive concerns
%T Energy Price and Redistribution in Czech Republic
%U https://publications.ut-capitole.fr/id/eprint/16592/
%V 14.10.411
%X This paper studies environmental taxation in a Mirrlees setting when energy, a polluting good, is used both as a factor of production and a final consumption good. The model is calibrated for the Czech economy. We study two different tax systems. Both consider a non-linear income tax but the first one considers a linear energy tax, while the second one allows for a non-linear taxation of energy. We show that: (i) households' energy consumption should be subsidized except if the environmental external costs of energy consumption are sufficiently high (ii) The subsidy applied to energy consumption should decrease with income.