The impact of carbon taxation on inequality: a cross-country comparison

Details

Supervisors

Panin, Amma

Faculty

Faculté des sciences économiques, sociales, politiques et de communication

Degree label

Master [120] en sciences économiques, orientation générale, à finalité spécialisée

Abstract

This thesis will deal with the redistribution effects of energy taxation. Focusing on a selected cluster of European Union countries, I explore the relationship between the initial level of income inequality in a country, and the potential impact at different revenue levels of a newly introduced common energy tax. The question that this work aims to answer is whether the initial level of income inequality and the different potential tax designs have an impact on the post-tax redistribution. To answer the research question I computed and compared Gini index for income distribution patterns, and Suits index for tax progressivity, simulating three scenario based on different tax models. All data used for the analysis have been extracted from Eurostat datasets, and the software used for the analysis is R.