Air pollutant taxation: an empirical survey

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...

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Bibliographic Details
Published in:Ecological economics 1997-10, Vol.23 (1), p.59-70
Main Authors: Cansier, Dieter, Krumm, Raimund
Format: Article
Language:English
Subjects:
Acid rain
Air pollution
Climate
Climate change
Ecological tax reform
Ecology
Emission taxes
Environmental economics
Environmental protection
Environmental tax
Tax revenue use
Taxation
Taxes
Victim compensation
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Summary: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 characterizing the general concepts of the current policies.
ISSN:0921-8009
1873-6106
DOI:10.1016/S0921-8009(97)00567-3