Narrow Your Choices

Refine By Countries

Refine By Topic

Refine By Series

Refine By Language

Refine By Date

—

Refine By IMF Taxonomy

Refine By JEL Taxonomy

Refine by LOC Taxonomy

Refine By THEMA Taxonomy

  • Print
  • Save

Browse

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

  • Type: Journal Issue x
  • Political Science x
  • Cross-cutting issues x
  • Environmental impact charges x
  • Efficiency; Optimal Taxation x
  • Renewable Resources and Conservation: General x
  • Tax administration and procedure x
  • Netherlands, The x
  • Environmental Economics x
  • Externalities x
  • Microeconomics x
Clear All Modify Search
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