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The Scale and Scope of Environmental Taxation

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  • Agnar Sandmo

    (Norwegian Schol of Economics and Business Administration (NH))

Abstract

This paper provides a discussion of the principles of environmental taxation. It considers the empirical identification of environmental taxes and the problems associated with the choice of the right tax base from the point of view of the correction of market incentives. It then presents a model of optimal second best environmental taxation when taxes must fulfil the double role of modifying market incentives and generating tax revenue. It also considers the issues of the double dividend, the interaction between intrinsic and extrinsic incentives and the problem of designing a tax policy for the alleviation of global environmental problems.

Suggested Citation

  • Agnar Sandmo, 2010. "The Scale and Scope of Environmental Taxation," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1019, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    • Handle: RePEc:ays:ispwps:paper1019
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    File URL: http://icepp.gsu.edu/files/2015/03/ispwp1019.pdf
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    Cited by:

    1. Isabelle Cadoret & Emma Galli & Fabio Padovano, 2020. "How do governments actually use environmental taxes?," Applied Economics, Taylor & Francis Journals, vol. 52(48), pages 5263-5281, October.
    2. Isabelle Cadoret & Emma Galli & Fabio Padovano, 2021. "Environmental taxation: Pigouvian or Leviathan?," Economia e Politica Industriale: Journal of Industrial and Business Economics, Springer;Associazione Amici di Economia e Politica Industriale, vol. 48(1), pages 37-51, March.
    3. Evgenii V. Leontev & Yulia V. Leontyeva, 2021. "Individual property tax to fund public transport," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 7(1), pages 6-19.

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