We show that the incidence of emission taxes on consumer income classes is proportional to the footprints of their respective consumption bundles. The dimensions of the footprints are industry by product, but the literature employs industry-by-industry input-output coefficients. We rectify footprint analysis by returning to the underlying national accounts, the use and make tables. Bringing in budget shares data of the different income classes (Engel curves), we show that the carbon dioxide footprint per euro expenditure decreases with income in the Netherlands. Our result renders an emission tax regressive and thus implies a tradeoff between environmental and income policies.

中文翻译：

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足迹分析和排放税的征收范围


我们表明，排放税对消费者收入阶层的影响与其各自消费束的足迹成正比。足迹的尺寸是按产品划分的，但文献采用的是按行业划分的投入产出系数。我们通过返回基础国民账户、使用和制作表格来纠正足迹分析。引入不同收入阶层的预算份额数据（恩格尔曲线），我们发现荷兰每欧元支出的二氧化碳足迹随着收入的增加而减少。我们的结果使得排放税具有累退性，因此意味着环境政策和收入政策之间的权衡。