Environmental Taxation: What Have We Learnt in the Last 30 Years?
AbstractThe paper surveys the literature on environmental taxation in the context of the climate change problem. It reviews the use of taxes as instruments of environmental management and notes the strengths and weaknesses of the applications. The performance of taxes relative to permits depends on the presence of uncertainty whose impacts are explored. The paper also reports on simulation studies concerned with double dividend implications of a carbon tax combined with a reduction in other taxes. The models for the EU find that a switch in taxation from labour to carbon/energy would increase employment, reduce carbon emissions and increase GDP.
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Bibliographic InfoArticle provided by SIPI Spa in its journal Rivista di Politica Economica.
Volume (Year): 99 (2009)
Issue (Month): 3 (JULY-SEPTEMBER 2009)
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taxation; environment; double dividend; carbon taxes;
Find related papers by JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
- Q54 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Climate; Natural Disasters
- Q58 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Government Policy
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