UID:
almafu_9958112161402883
Format:
1 online resource (50 pages)
ISBN:
9781455246496
,
1455246492
,
9781462374151
,
1462374158
Series Statement:
IMF Working Papers
Content:
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.
Note:
Bibliographic Level Mode of Issuance: Monograph
,
English
Additional Edition:
ISBN 9781451947083
Additional Edition:
ISBN 1451947089
Additional Edition:
ISBN 9781455284726
Additional Edition:
ISBN 1455284726
Language:
English
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