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International taxation and environmental protection [PDF]
SSRN Electronic Journal, 2020 Building upon the existing literature, this Chapter shows that international tax law might have either positive or negative effects on the protection of the environment. First, this Chapter discusses the positive effects that international tax law could have on environmental protection if global environmental taxes were to be adopted.
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Environmental taxation and employment [PDF]
De Economist, 1995 This paper explores how environmental taxes affect employment. It argues that the case for environmental taxes should rest on environmental grounds rather than possibly favorable employment effects. Using pollution taxes to shift the tax burden away from labor is likely to be difficult for economic, social, and political reasons.
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Atmospheric externalities and environmental taxation [PDF]
Energy Economics, 2010 Abstract The paper reviews the theory of environmental taxation under first best and second best conditions. It argues that negative environmental externalities lead to reductions of the provision of public goods, while investment in abatement increases the supply of public goods.
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Вестник университета, 2023 Environmental taxation is an instrument of the state’s tax policy, remaining today one of the vectors of socio-economic development. However, the structural understanding of this mechanism in tax theory has not yet been formed.
L. S. Samodelko
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SIGNIFICANCE AND PRINCIPLES OF ENVIRONMENTAL TAXATION
Вестник университета, 2020 Greening of taxation is an actual vector of reforming the tax system in the Russian Federation. However, the principal approaches of this tool for regulating economic processes currently require comments and explanations, as well as justification of the ...
L. S. Samodelko, M. V. Karp
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WELFARE GAIN FROM CARBON TAX APPLIED TO LEISURE AIR TRAFFIC [PDF]
Journal of Spatial and Organizational Dynamics, 2017 The rapid growth in the air transport required satisfying the increased demand for tourism become a factor of unsustainability due to the substantial environmental impact that supports such a development.
Roberto Rendeiro Martín-Cejas +1 more
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ENVIRONMENTAL TAXES: CLASSICAL AND CONTEMPORARY CONCEPTS OF THE ESSENCE
Статистика и экономика, 2016 Modern practice of taxation necessarily concerns environmental taxes that are one of the basic instruments for environmental quality improvement in developed countries.
Vladimir V. Gromov
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Multi-objective optimization of environmental tax for mitigating air pollution and greenhouse gas
Journal of Management Science and Engineering, 2022 Government macro-control through various policies is an important way to mitigate air pollution and greenhouse gases. Therefore, environmental tax is used worldwide as an important measure.
Sijing Li +5 more
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Environmental Taxation and Redistribution Concerns [PDF]
SSRN Electronic Journal, 2011 How is the optimal level of Pigouvian taxation influenced by distributive concerns? With second-best instruments, a higher level of income redistribution calls for a lower level of Pigouvian taxation. More redistribution implies higher distortions from income taxation.
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Environmental Taxation and Regulation [PDF]
, 2001 This chapter examines government policy alternatives for protecting the environment. We compare environmentally motivated taxes and various non-tax environmental policy instruments in terms of their efficiency and distributional impacts. Much of the analysis is performed in a second-best setting where the government relies on distortionary taxes to ...
A. Lans Bovenberg, Lawrence Goulder
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