@techreport{publications16593, volume = {14-527}, month = {May}, author = {Norbert Ladoux and Milan Scasny}, series = {TSE Working Paper}, booktitle = {TSE Working Paper}, title = {Energy Price and Redistribution in Czech Republic}, type = {Working Paper}, publisher = {TSE Working Paper}, year = {2014}, keywords = {energy tax, Pigouvian tax, redistributive concerns}, url = {https://publications.ut-capitole.fr/id/eprint/16593/}, abstract = {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.} }