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The scale and scope of environmental taxation

Sandmo, Agnar
Working paper
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URI
http://hdl.handle.net/11250/163216
Date
2009-10
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  • Discussion papers (SAM) [676]
Abstract
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.
Publisher
Norwegian School of Economics and Business Administration. Department of Economics
Series
Discussion paper
2009:18

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