search query: @indexterm TAX POLICY / total: 92
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| Author: | Levinson, A. |
| Title: | NIMBY taxes matter: the case of state hazardous waste disposal taxes. |
| Journal: | Journal of Public Economics
1999 : OCT, VOL. 74:1, p. 31-51 |
| Index terms: | Tax policy Waste disposals Environmental policy |
| Language: | eng |
| Abstract: | The article reviews the theoretical and empirical literatures on interjurisdictional tax and regulatory competition, focusing on the case of state hazardous waste disposal taxes. It begins by demonstrating that local environment taxes can be inefficient, and that the inefficiency depends on the tax elasticity of polluters' responses. The paper then uses panel data from the Toxics Release Inventory to estimate the magnitude of the tax elasticities, and to demonstrate the empirical relevance of the theoretical inefficiency of local taxes. |
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