Tax Policy and the Environment : Theory and Practice /
This paper provides a framework for examining environment taxes. It reviews the theoretical efficiency of three types of environment taxes: taxes on emissions or Pigouvian taxes; taxes on productive inputs or consumer goods whose use is related to environmental damage; and environment-related provis...
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| Format: | Revue |
| Langue: | English |
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Washington, D.C. :
International Monetary Fund,
1994.
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| Collection: | IMF Working Papers; Working Paper ;
No. 1994/106 |
| Accès en ligne: | Full text available on IMF |