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A global and multicriterial environmental taxation model for industrial pollution prevention and control

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  • Sylvie Paras

    (University of Mons-Hainaut, Belgium)

Abstract

The more general use of fiscal instruments could be an appropriate means to ensure the application of the prevention principle in the field of industrial pollution. In this respect, this paper proposes an original incentive system, grounded in a comprehensive approach to the industrial polluting entities. The motivations, the main principles and the sought distinctive properties of this approach give rise to the formulation of several taxation criteria. The global taxation model enabling the appropriate integration of these criteria is grounded in an aggregation method-the method of eco-impacts-which was built on securing several improvements of the ecological optimization method. Conclusions are drawn on the potential properties of such a model with respect to the traditional evaluation criteria of economic instruments. Copyright © 1999 John Wiley & Sons, Ltd and ERP Environment.

Suggested Citation

  • Sylvie Paras, 1999. "A global and multicriterial environmental taxation model for industrial pollution prevention and control," Sustainable Development, John Wiley & Sons, Ltd., vol. 7(1), pages 1-12.
    • Handle: RePEc:wly:sustdv:v:7:y:1999:i:1:p:1-12
    DOI: 10.1002/(SICI)1099-1719(199902)7:1<1::AID-SD97>3.0.CO;2-T
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    Cited by:

    1. M.A. Quaddus & M.A.B. Siddique, 2013. "Application of decision support tools in sustainable development planning: review and analysis," Chapters, in: M. A. Quaddus & M. A.B. Siddique (ed.), Handbook of Sustainable Development Planning, chapter 1, pages 3-16, Edward Elgar Publishing.
    2. Venkatachalam Anbumozhi & Armin Bauer, 2013. "How Low-Carbon Green Growth Can Reduce Inequalities," Development Economics Working Papers 23423, East Asian Bureau of Economic Research.
    3. Jitka Šišková, 2013. "Multi-criterion analysis of the risks involved in a biogas plant in relation to the structure and sources of biomass and its application in agricultural companies," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 61(7), pages 2843-2850.
    4. Cerin, Pontus & Karlson, Lennart, 2002. "Business incentives for sustainability: a property rights approach," Ecological Economics, Elsevier, vol. 40(1), pages 13-22, January.

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