A Classroom Game on a Negative Externality Correcting Tax: Revenue Return, Regressivity, and the Double Dividend

Autor/inn/en	Duke, Joshua M.; Sassoon, David M.
Titel	A Classroom Game on a Negative Externality Correcting Tax: Revenue Return, Regressivity, and the Double Dividend
Quelle	In: Journal of Economic Education, 48 (2017) 2, S.65-73 (9 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0022-0485
DOI	10.1080/00220485.2017.1285736
Schlagwörter	Economics Education; Educational Games; Class Activities; Taxes; Public Policy; Microeconomics; Role Playing; Policy Formation; Delaware + Suchen Sie Ihr Suchwort? Wirtschaftskunde; Educational game; Lernspiel; Abgabe; Öffentliche Ordnung; Mikroökonomie; Rollenspiel; Politische Betätigung
Abstract	The concept of negative externality is central to the teaching of environmental economics, but corrective taxes are almost always regressive. How exactly might governments return externality-correcting tax revenue to overcome regressivity and not alter marginal incentives? In addition, there is a desire to achieve a double dividend in the use of externality-correcting taxes, that is, to use the revenue to offset existing distortionary taxes, such as those on labor that produce a dead weight loss. In this article, the authors explain a classroom game that was developed for students to understand the theory of externalities, taxation dead weight loss, and regressivity. Then, the problem helps students explore the actual design of a policy that satisfies the double dividend hypothesis and corrects for regressivity. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01