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You are looking at 1 - 2 of 2 items for :

  • Type: Journal Issue x
  • Environment x
  • Environmental sciences x
  • Environmental policy & protocols x
  • Netherlands, The x
  • Taxation and Subsidies: Externalities; Redistributive Effects; Environmental Taxes and Subsidies x
  • Agricultural and Natural Resource Economics?Environmental and Ecological Economics x
  • Earth Sciences, Geography, Environment x
  • Public finance & taxation x
  • Environmental Policy x
  • Environmental impact charges x
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Cover IMF Working Papers
Tax Policy and the Environment: Theory and Practice
Mr. David C Nellor and Mr. Ronald T. McMorran
This paper provides a framework for examining environment taxes. It reviews the theoretical efficiency of three types of environment taxes: taxes on emissions or Pigouvian taxes; taxes on productive inputs or consumer goods whose use is related to environmental damage; and environment-related provisions in other taxes. A survey of environment taxes in 42 countries--drawn from developing countries, economies in transition, and industrial countries--illustrates that the use of environment taxes differs dramatically from the recommendations of environment tax theory. This divergence between the theory and practice of environment taxes can be attributed to several factors; environment taxes are difficult to implement, there are many factors that impede their effectiveness, and their introduction may be discouraged by their implications for other policy objectives.
Keywords:
WP; environment tax; tax; firm; environmental damage; cost; Pigouvian tax; marginal social cost; external cost; Consumption taxes; Environmental taxes; Tax efficiency; Environmental policy; Eastern Europe
Cover IMF Working Papers
Public Policy and the Enviroment: Survey of the Literature
International Monetary Fund
This paper notes that market failure, policy failures, and population pressures are major sources of environmental degradation and that linkages between economic activities and the environment exist at the levels of macroeconomic objectives, macroeconomic policy instruments, implementation of environmental policies, and measurement of economic activity. This paper also points out that fiscal instruments can, and indeed do, play a significant role in resolving environmental problems. In addition, market-based solutions, including pollution permits, also have merit. This paper further points out that implementing environmental policies poses considerable challenges for public policymakers and concludes by suggesting areas for further research.
Keywords:
WP; government policy; pollution permit; pollution-generating activity; government investment policy; Policy failure; transaction costs; resource allocation; subsidy policy; air pollution; Environmental policy; Environmental protection; Natural resources; Environmental taxes; Global