MARC Record from Library of Congress

LEADER: 02055cam a22003017a 4500
001 2008611008
003 DLC
005 20080814092159.0
007 cr |||||||||||
008 080801s2008 mau sb 000 0 eng
010 $a 2008611008
040 $aDLC$cDLC
050 00 $aHB1
100 1 $aFullerton, Don.
245 10 $aEnvironmental taxes$h[electronic resource] /$cDon Fullerton, Andrew Leicester, Stephen Smith.
260 $aCambridge, MA :$bNational Bureau of Economic Research,$cc2008.
490 1 $aNBER working paper series ;$vworking paper 14197
538 $aSystem requirements: Adobe Acrobat Reader.
538 $aMode of access: World Wide Web.
500 $aTitle from PDF file as viewed on 8/1/2008.
530 $aAlso available in print.
504 $aIncludes bibliographical references.
520 3 $a"This chapter provides an overview of key economic issues in the use of taxation as an instrument of environmental policy in the UK. It first reviews economic arguments for using taxes and other market mechanisms in environmental policy, discusses the choice of tax base, and considers the value of the revenue from environmental taxes. It is argued that environmental tax revenues do not significantly alter economic constraints on tax policy, and that environmental taxes need to be justified primarily by the cost-effective achievement of environmental goals. The chapter then assesses key areas where environmental taxes appear to have significant potential -- including taxes on energy used by industry and households, road transport, aviation, and waste. In some of these areas, efficient environmental tax design needs to make use of a number of taxes in combination -- a "multi-part instrument""--National Bureau of Economic Research web site.
700 1 $aLeicester, Andrew.
700 1 $aSmith, Stephen.
710 2 $aNational Bureau of Economic Research.
830 0 $aWorking paper series (National Bureau of Economic Research : Online) ;$vworking paper no. 14197.
856 40 $uhttp://papers.nber.org/papers/w14197