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Environmental taxation in an optimal tax framework

  • Thomas Sadler
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    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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    File URL: http://hdl.handle.net/10.1007/BF02299139
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    Article provided by International Atlantic Economic Society in its journal Atlantic Economic Journal.

    Volume (Year): 29 (2001)
    Issue (Month): 2 (June)
    Pages: 215-231

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    Handle: RePEc:kap:atlecj:v:29:y:2001:i:2:p:215-231
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    15. Lawrence H. Goulder, 1994. "Energy Taxes: Traditional Efficiency Effects and Environmental Implications," NBER Chapters, in: Tax Policy and the Economy, Volume 8, pages 105-158 National Bureau of Economic Research, Inc.
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