Environmental taxation in an optimal tax framework
An extended and descriptive optimal tax framework is used to identify the objectives of environmental taxation, analyze the portfolio problem, and explore the trade-offs of policy design. Optimal tax criteria include efficiency, equity, administration, compliance, and revenue. The portfolio problem means that the policy maker must compromise to accommodate trade-offs of competing policy objectives. The regulator may attempt to increase efficiency, maintain a fair distributional impact, minimize the costs of administration and compliance, and implement an efficient use of revenue. The best opportunity to enhance policy effectiveness lies in improving the trade-offs between policy objectives. Copyright International Atlantic Economic Society 2001
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Volume (Year): 29 (2001)
Issue (Month): 2 (June)
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