| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w14197 |
| 来源ID | Working Paper 14197 |
| Environmental Taxes | |
| Don Fullerton; Andrew Leicester; Stephen Smith | |
| 发表日期 | 2008-07-25 |
| 出版年 | 2008 |
| 语种 | 英语 |
| 摘要 | This chapter provides an overview of key economic issues in the use of taxation as an instrument of environmental policy in the UK. It first reviews economic arguments for using taxes and other market mechanisms in environmental policy, discusses the choice of tax base, and considers the value of the revenue from environmental taxes. It is argued that environmental tax revenues do not significantly alter economic constraints on tax policy, and that environmental taxes need to be justified primarily by the cost-effective achievement of environmental goals. The chapter then assesses key areas where environmental taxes appear to have significant potential -- including taxes on energy used by industry and households, road transport, aviation, and waste. In some of these areas, efficient environmental tax design needs to make use of a number of taxes in combination -- a "multi-part instrument". |
| 主题 | Public Economics ; Taxation ; Environmental and Resource Economics ; Renewable Resources |
| URL | https://www.nber.org/papers/w14197 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/571871 |
| 推荐引用方式 GB/T 7714 | Don Fullerton,Andrew Leicester,Stephen Smith. Environmental Taxes. 2008. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w14197.pdf（302KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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