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Environmental taxation and revenue for development

Sandmo, Agnar
Working paper
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URI
http://hdl.handle.net/11250/162830
Date
2003-10
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  • Discussion papers (SAM) [638]
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.
Publisher
Norwegian School of Economics and Business Administration. Department of Economics
Series
Discussion paper
2003:18

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