Coal Taxation Reform in China and its Distributional Effect on Residential Consumers

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There is an ongoing reform in coal taxation in China, from a quantity-based to a pricebased​ approach. While the coal tax could play an important role in resource conservation and air pollution reduction, its distributional effect is not well studied. This paper investigates the distributional effect of China’s coal taxes on households before and after the reform.

Policy Design, Carbon Pricing