search query: @indexterm taxation / total: 1872
reference: 556 / 1872
| Author: | Ekins, P. |
| Title: | European environmental taxes and charges: recent experience, issues and trends |
| Journal: | Ecological Economics
1999 : OCT, VOL. 31:1, p. 39-62 |
| Index terms: | Environment Taxation OECD Europe |
| Language: | eng |
| Abstract: | The use of environmental taxes and charges in OECD countries increased by over 50 % btw. 1987 and 1994. While revenues raised by environmental taxes and charges remain small relative to overall taxation, they comprise rising proportion in most European countries. Several European countries have either undertaken or are considering systematic shifts in taxes away from labour and onto the use of environmental resources. There are potential negative effects on competitiveness, and regressive distributional effects, are the major cause of concern with regard to the introduction of environmental taxes. A number of ways of mitigating such effects exist and have been implemented. |
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