@TechReport{iza:izadps:dp13481,
            	author={Antosiewicz, Marek and Fuentes, J. Rodrigo and Lewandowski, Piotr and Witajewski-Baltvilks, Jan},
            	title={Distributional Effects of Emission Pricing in a Carbon-Intensive Economy: The Case of Poland},
            	year={2020},
	month={Jul},
            	institution={Institute of Labor Economics (IZA)},
            	address={Bonn},
            	type={IZA Discussion Paper},
            	number={13481},
            	url={https://www.iza.org/publications/dp13481},
	abstract={In this paper, we assess the distributional impact of introducing a carbon tax in Poland. We apply a two-step simulation procedure. First, we evaluate the economy-wide effects with a dynamic general equilibrium model. Second, we use a microsimulation model based on household budget survey data to assess the effects on various income groups and on inequality. We introduce a new adjustment channel related to employment changes, which is qualitatively different from price and behavioural effects, and is quantitatively important. We nd that the overall distributional effect of a carbon tax is largely driven by how the revenue is spent: distributing the revenues from a carbon tax as lump-sum transfers to households reduces income inequality, while spending the revenues on a reduction of labour taxation increases inequality. These results could be relevant for other coal-producing countries, such as South Africa, Germany, or Australia.},
	keywords={general equilibrium;climate policy;carbon tax;distributional effect;microsimulation;employment},
            }