Eco-taxation is the preferred market based tool for achieving mitigation of CO₂ emissions and fostering sustainability. It works through tax-induced changes in the price of polluting activities while ideally transferring the environmental cost to emitters and users. The initial eco-tax signaling is transmitted and further amplified to the rest of the economy through the structure of cost interactions. In particular, real-world economies work under wage adjustment rules that reflect downward rigidity in labor costs when facing rising prices. These common rules may affect the mitigation capacity of the eco-tax policies. We study this issue using an inter-industry model in which we overcome the classical dichotomy between prices and quantities thanks to the novelty of connecting consumption demand with the changes in private income levels that would follow from the enacted eco-tax. We isolate income effects by keeping the given productive structure of the economy as unaltered as possible. In this sense, the proposed model has a bit of a neo-ricardian flavor. We implement the model and check the mitigation effectiveness of two different eco-tax policies using recent tabular data for the Spanish economy in 2015. The main conclusion is that we would not observe double benefits, even when all eco-tax collections are recycled back into the economy.

生态税是实现CO ₂减排的首选市场工具排放和促进可持续性。它通过税收引起的污染活动价格变化而起作用，同时理想地将环境成本转移给排放者和使用者。最初的生态税信号通过成本相互作用的结构传递并进一步放大到经济的其他部分。特别是，现实世界中的经济体在工资调整规则下工作，这些规则反映了面对价格上涨时劳动力成本的下降刚性。这些通用规则可能会影响生态税政策的缓解能力。我们使用行业间模型研究此问题，该模型克服了价格与数量之间的经典二分法，这归功于将消费需求与已颁布的生态税产生的私人收入水平的变化联系起来的新颖性。我们通过保持给定的经济生产结构尽可能不变来隔离收入效应。从这个意义上讲，所提出的模型有点新里卡德风味。我们实施了该模型，并使用2015年西班牙经济的最新表格数据检查了两种不同的生态税政策的缓解效果。主要结论是，即使将所有生态税收款回收再利用，我们也不会产生双重收益。经济。