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| Author: | Brett, C. Keen, M. |
| Title: | Political uncertainty and the earmarking of environmental taxes |
| Journal: | Journal of Public Economics
2000 : MAR, VOL. 75:3, p. 315-340 |
| Index terms: | Environmental economics Taxation Tax policy |
| Language: | eng |
| Abstract: | Far from being used to secure a 'double dividend' by reducing distorting taxes, revenues form environmental taxes seem quite often to be earmarked to particular spending programs. In the US, for example, a range of such taxes feed into environmental trust funds. Such earmarking runs counter to standard notions of good practice in taxing and spending. This paper develops and explores an explanation of such apparent inefficiencies in terms of political uncertainty. |
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