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| Tekijä: | Cansier, D. Krumm, R. |
| Otsikko: | Air pollutant taxation: an empirical survey |
| Lehti: | Ecological Economics
1997 : OCT, VOL. 23:1, p. 59:70 |
| Asiasana: | ECOLOGY POLLUTION TAXATION |
| Kieli: | eng |
| Tiivistelmä: | This paper provides an empirical analysis of the current taxation of the air pollutants sulphur dioxide, nitrogen oxide and carbon dioxide in the Scandinavian countries, the Netherlands, France and Japan. Political motivation and technical factors such as tax base, rate structure and revenue use are compared. Conclusions are drawn characterising the general concepts of the current policies. Although economic theory has emphasized the advantages of environmental taxes for a long time, this instrument is used only scarcely in practice. |
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