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ENVIRONMENTAL TAXATION IN BRAZIL
Revista Gênero e InterdisciplinaridadeThis study analyzes tax law as an instrument of environmental protection in Brazil, in light of the new tax legislation, particularly Constitutional Amendment 132 of 2023. The research is based on the recognition that taxes, in addition to their revenue-raising function, have an extra-fiscal dimension, capable of influencing behavior and guiding public
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Environmental Taxation and Environmental Sensitivity of Consumers
Annals of Economics and Statistics, 2000This paper describes a dynamic applied general equilibrium model, with perfect foresight, designed for clarifying the questions concerning taxation and the environment. The first section gives an overview of the model, focusing on the way of introducing explicitly the environmental dimension in the agents' behaviour. In the second section, we conduct a
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Environmental Levies and Distortionary Taxation: Reply
2002Bovenberg, A Lans, de Mooij, Ruud A
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Environmental taxation and EU environmental policies
2016Paleari, Susanna, Speck, Stefan
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