Journal ArticleDOI
European environmental taxes and charges: recent experience, issues and trends
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TLDR
Revenues raised by environmental taxes and charges in OECD countries increased by over 50% between 1987 and 1994, and they comprise a rising proportion in most European countries.About:
This article is published in Ecological Economics.The article was published on 1999-10-01. It has received 170 citations till now.read more
Citations
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Book ChapterDOI
Experience with Market-Based Environmental Policy Instruments
TL;DR: In this article, the authors focus exclusively on the second component, the means -the "instruments" of environmental policy, and consider, in particular, experience around the world with the relatively new breed of economic-incentive or market-based policy instruments.
Journal ArticleDOI
Sustainability accounting: a brief history and conceptual framework
TL;DR: Research linking accounting to the emerging concept of sustainability surfaced in the early 1990s and has received continuing attention in academic and professional accounting literature as discussed by the authors, which has received a lot of attention in the last few decades.
Journal ArticleDOI
Environmental tax reform: does it work? A survey of the empirical evidence
TL;DR: In this article, the authors reviewed the practical experience and available modeling studies and concluded that when environmental tax revenues are used to reduce payroll taxes, and if wage-price inflation is prevented, significant reductions in pollution, small gains in employment, and marginal gains or losses in production are likely in the short to medium term, while investments fall back and prices increase.
Journal ArticleDOI
Policy Challenges and Priorities for Internalizing the Externalities of Modern Agriculture
Jules Pretty,Craig Brett,David Gee,Rachel Hine,Christopher F. Mason,James I. L. Morison,Matthew Rayment,Gert van der Bijl,Thomas L. Dobbs +8 more
TL;DR: In this article, a comprehensive framework is used to present new data on annual external costs in Germany (1.2 billion; US$2 billion), in the UK (2.3 billion, US$3.8 billion), and in the USA (21 billion, USA$34.7 billion), corresponding to 49-208/ha (US$81-343/ha) of arable and grassland.
Journal ArticleDOI
Are CO2 taxes regressive? Evidence from the Danish experience
TL;DR: In this paper, it is shown that CO 2 taxes imposed on energy consumption in households, as well as in industry, do in fact tend to be regressive, and therefore have undesirable distributional effects.
References
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Book ChapterDOI
The Use of Standards and Prices for Protection of the Environment
TL;DR: In the Pigouvian tradition, economists have frequently proposed the adoption of a system of unit taxes (or subsidies) to control externalities, where the tax on a particular activity is equal to the marginal social damage it generates.
Journal ArticleDOI
Competitiveness and Exemptions From Environmental Taxes in Europe
Paul Ekins,Stefan Speck +1 more
TL;DR: In this article, the authors analyse the pattern and motivation of exemptions as they have developed in Western European countries, making clear the difference between the nominal and effective tax rates once the exemptions have been taken into account.
Book
Governance by Green Taxes: Making Pollution Prevention Pay
TL;DR: In this paper, the authors revisited the Coase-Pigou controversy revisited: Pigou's externality taxation, welfare economics, the external concept, taxation of externalities, intervention by public authorities Coase and property rights theory -property rights, transaction costs, institutional analysis, implications the limits of Coase - the compensation problem, the variations in property rights, the intertemporal exterality problem the institutional problem reexamined the problem of earmarking.