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Green Taxes And Incentive Policies: An International Perspective

Author

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  • Glenn Jenkins

    (Queen's University, Kingston, On, Canada)

  • RANJIT LAMECH

Abstract

In this study, we present an overview of the alternative instruments for pollution control. We have included a review of theoretical foundations of market-based incentive instruments and a discussion of the disadvantages of the market-based incentive approach. Most of the study, however, is devoted to discussing the use of pure fiscal (or tax) incentives to influence pollution abatement. To date, such tax incentives have been the dominant form of market-based incentive employed by governments. We analyze the intent and design of investment tax incentives and their economic and environmental impact by studying specific examples from industrialized countries, as well as reviewing the theory of tax incentive instruments.

Suggested Citation

  • Glenn Jenkins & RANJIT LAMECH, 1994. "Green Taxes And Incentive Policies: An International Perspective," Development Discussion Papers 1994-02, JDI Executive Programs.
    • Handle: RePEc:qed:dpaper:114
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    References listed on IDEAS

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    Cited by:

    1. Russell, Clifford S. & Powell, Philip T., 1996. "Choosing Environmental Policy Tools: Theoretical Cautions and Practical Considerations," IDB Publications (Working Papers) 6219, Inter-American Development Bank.
    2. M. P. Afanas’ev & N. N. Shash, 2022. "ESG Transformation in the Corporate Sector: Systematizing the Global Approach," Studies on Russian Economic Development, Springer, vol. 33(6), pages 707-715, December.
    3. Clifford S. Russell & Philip T. Powell, 1996. "Choosing Environmental Policy Tools: Theoretical Cautions and Practical Considerations," IDB Publications (Working Papers) 25258, Inter-American Development Bank.

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    More about this item

    Keywords

    pollution; market-based incentives; environment taxes;
    All these keywords.

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies

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