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Environmental Taxation and Revenue for Development

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  • Agnar Sandmo

Abstract

This paper considers the role of global environmental taxes both as instruments for improving the global environment and as a source of revenue for funding economic development. It reviews the general case for environmental taxes and the particular issues that arise for the adoption of such taxes in an international setting without a single jurisdiction. It also discusses the possibilities for political acceptance of such taxes when tax revenue is linked to the goal of economic development. The revenue potential of global environmental taxes is evaluated with special reference to a global carbon tax. It is found that this tax alone has the potential to raise sufficient revenue to finance the United Nations’ Millennium Development Goals. [Discussion Paper No. 2003/86]

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  • Agnar Sandmo, 2010. "Environmental Taxation and Revenue for Development," Working Papers id:3200, eSocialSciences.
    • Handle: RePEc:ess:wpaper:id:3200
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    Cited by:

    1. L.F.M. Groot & J. Swart, 2015. "From Nash to Lindahl in Climate Change Policy," Working Papers 15-01, Utrecht School of Economics.
    2. Robin Boadway, 2003. "National Taxation, Fiscal Federalism and Global Taxation," WIDER Working Paper Series DP2003-87, World Institute for Development Economic Research (UNU-WIDER).
    3. Bocar Samba Ba, 2016. "Phosphorus conservation, eutrophication reduction and social welfare improvement: taxation of extracted phosphorus or subsidy of recycled phosphorus ?," Post-Print hal-02801273, HAL.
    4. Loek Groot & Julia Swart, 2018. "Climate change control: the Lindahl solution," Mitigation and Adaptation Strategies for Global Change, Springer, vol. 23(5), pages 757-782, June.
    5. Ana Clara Borrego & Rute Abreu & Francisco Alegria Carreira & Filipe Caetano & Ana Lúcia Vasconcelos, 2023. "Environmental Taxation on the Agri-Food Sector and the Farm to Fork Strategy: The Portuguese Case," Sustainability, MDPI, vol. 15(16), pages 1-18, August.
    6. Machiko Nissanke, 2003. "Revenue Potential of the Currency Transaction Tax for Development Finance: A Critical Appraisal," WIDER Working Paper Series DP2003-81, World Institute for Development Economic Research (UNU-WIDER).
    7. Igor Kotlán & Daniel Němec & Eva Kotlánová & Petr Skalka & Rudolf Macek & Zuzana Machová, 2021. "European Green Deal: Environmental Taxation and Its Sustainability in Conditions of High Levels of Corruption," Sustainability, MDPI, vol. 13(4), pages 1-15, February.
    8. Reis, José Guilherme Almeida dos., 2004. "International finance : meeting the needs of people in developing countries," ILO Working Papers 993701163402676, International Labour Organization.
    9. repec:ilo:ilowps:370116 is not listed on IDEAS
    10. Anthony Barnes Atkinson, 2003. "Innovative Sources for Development Finance: Over-Arching Issues," WIDER Working Paper Series DP2003-88, World Institute for Development Economic Research (UNU-WIDER).

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    Keywords

    environment; taxation; carbon tax; consumption;
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