The scale and scope of environmental taxation
Working paper
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http://hdl.handle.net/11250/163216Utgivelsesdato
2009-10Metadata
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Sammendrag
This paper provides a discussion of the principles of environmental taxation. It considers the empirical identification of environmental taxes and the problems associated with the choice of
the right tax base from the point of view of the correction of market incentives. It then
presents a model of optimal second best environmental taxation when taxes must fulfil the
double role of modifying market incentives and generating tax revenue. It also considers the
issues of the double dividend, the interaction between intrinsic and extrinsic incentives and the problem of designing a tax policy for the alleviation of global environmental problems.
Utgiver
Norwegian School of Economics and Business Administration. Department of EconomicsSerie
Discussion paper2009:18