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Tax evasion and optimal environmental taxes [PDF]
This paper introduces a new argument to the debate about the role of environmental taxes in modern tax systems. Some environmental taxes, particularly taxes on gasoline or electricity, are more difficult to evade than taxes on labor or income. When the tax base is shifted in a revenue-neutral manner toward these environmental taxes, the result is a net
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Environmental taxes and border tax adjustments
2021The Elgar Encyclopedia of Environmental Law is a landmark reference work, providing definitive and comprehensive coverage of this dynamic field. The Encyclopedia is organised into 12 volumes around top-level subjects – such as water, energy and climate change – that reflect some of the most pressing issues facing us today.
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Environmental taxes and environmental quality in Canada
Environmental Science and Pollution Research, 2023This paper aims to capture the effect of environmentally related taxes on environmental quality in Canada while controlling economic growth, financial development, and energy consumption over the period of 1990Q1 to 2020Q4. The present study employs novel econometric approaches, namely, the nonlinear autoregressive distributed lag (N-ARDL) test and the
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Income Tax, Commodity Tax and Environmental Policy
International Tax and Public Finance, 1997Using the self-selection approach to tax analysis, thepaper analyses the impact of environmental externalities on Pareto-efficientnon-linear income tax, proportional commodity taxes and publicexpenditure. Consideration of externalities within this frameworkreveals intuitive insights into environmental tax policy, suggestingthat some earlier conclusions
Jukka Pirttilä, Matti Tuomala
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Public Finance and Management, 2003
This paper provides an overview and a discussion of environmental taxes in Europe. on the whole, most European countries have fairly high levels of environmental taxation – at least compared to the US. This appears broadly speaking to be true of both tax levels and tax revenues.
Thomas Sterner, Gunnar Köhlin
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This paper provides an overview and a discussion of environmental taxes in Europe. on the whole, most European countries have fairly high levels of environmental taxation – at least compared to the US. This appears broadly speaking to be true of both tax levels and tax revenues.
Thomas Sterner, Gunnar Köhlin
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Reforming Indirect Taxes in India : Role of Environmental Taxes [PDF]
Extensive reforms of Indias indirect taxes at the central and the state levels has prepared the necessary ground for the implementation of a comprehensive goods and services tax (GST). The Empowered Committee of the State Finance Ministers in their First Discussion Paper and the Thirteenth Finance Commission in their recently submitted report have ...
D K Srivastava, C Bhujanga Rao
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