Tax Policy and the Environment : Theory and Practice »
Journal Issue
Volume/Issue: 1994/106
Series: IMF Working Papers
Author(s): David Nellor , and Ronald McMorran
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 September 1994
DOI: http://dx.doi.org/10.5089/9781451947083.001
ISBN: 9781451947083
Keywords: environment, pollution, environmental damage, gas, coal
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 consu...