Environmental taxation in an optimal tax framework

Sadler, Thomas R.

doi:10.1007/bf02299139

Cited by 4 publications

(2 citation statements)

References 26 publications

(35 reference statements)

Supporting

Mentioning

Contrasting

Order By: Relevance

“…All environmental tax policies which intend to influence decision making involve significant administrative and compliance costs (Sadler 2001). Taxes intended to provide incentives for abatement control must be accompanied by a proper enforcement mechanism.…”

Section: Related Literaturementioning

confidence: 99%

Second-best pollution taxes: revisited and revised

Kampas

Horan

2015

Environ Econ Policy Stud

View full text Add to dashboard Cite

This paper examines second-best pollution taxation within a unified framework, which simultaneously takes into account society's preferences towards producer profits and environmental costs, the possibility of raising public revenue through pollution taxes and the costly administration of pollution taxes. Several new results were derived concerning the discrepancy between second-best taxes and the Pigouvian rule. In addition, this paper shows that previous results identified in the relevant literature are special cases of our results. It should be stressed, however, that the comparison between first-best and second-best taxation is an empirical issue. Finally, the policy implications of the results are also discussed.

show abstract

Section: Related Literaturementioning

confidence: 99%

Second-best pollution taxes: revisited and revised

Kampas

Horan

2015

Environ Econ Policy Stud

View full text Add to dashboard Cite

show abstract

“…In general, the criterion for the environmental taxation optimality is the ecological and economic efficiency of nature management, which ultimately comes down to ensuring national social, environmental and economic security. There are proposals for multi-criteria assessment of environmental taxation based on the certain indicators as follows: efficiency, equality, administration, compliance with legislation, the use of tax revenues [13].…”

Section: Structural and Functional Approach To Studying The Effectiveness Of Environmental Taxation Based On World Experiencementioning

confidence: 99%

Formation of Budgetary and Time Constraints on the Implementation of Environmental Taxation in Ukraine: National and International Aspects

Yarova¹,

Marekha²

2021

Priority Areas for Development of Scientific Research: Domestic and Foreign Experience

View full text Add to dashboard Cite

Formation of a budgetary and time constraints system on the implementation of environmental taxes should be carried out in the format of integrated social, environmental and economic policy (economic, energy, social, environmental), and is largely influenced by political processes. It was found that the environmental taxes implementation required defining budget and time constraints as the leading parameters in the field of tax regulation of environmental quality and efficiency of natural capital on an entrepreneurial and innovative basis. The economic essence of environmental taxation in the national security system is revealed through their main tax functions (fiscal, regulatory, incentive). In addition to the functions of environmental taxes, dysfunctions have been proposed such as: burdening, inflation and counteracting. Effectiveness of the implementation of environmental taxes functions is carried out on the basis of an appropriate system of indicators of their effectiveness at the macro level (in particular, the effectiveness of environmental tax revenues, assessment of fiscal effectiveness, etc.), taking into account the environmental payments effectiveness in foreign countries. In this paper, taking into account the existing proposals, the emphasis is on the criteria (indicators) as follows: effectiveness assessment of revenues from environmental taxation (in this case, the ratio of tax revenues and public environmental costs); fiscal efficiency (effectiveness); assessment of the motivational nature of environmental taxation. It is also stated that the assessment of the effectiveness of target functions implementation in the national security can be detailed in certain areas (energy, economic and environmental security), as well as depending on the tasks of management decisions by economic entities. From these perspectives optimization of the environmental taxes structure taking into account national specifics has been proposed. Taking into consideration the national specifics of nature management in Ukraine, the list of environmental taxes has been selected on the certain principles as follows: deteriorization of the ecological state; import dependence (dependence on energy imports); high demand for environmentally destructive goods; powerful natural and resource potential. A score assessment of environmental taxes compliance with the peculiarities of national nature management and national security has been proposed. It was stated that energy taxes have the maximum profitability potential and the highest eco – attributive efficiency. Also, a matrix of environmental taxes compliance with the criteria of fiscal and eco – attributive efficiency has been constructed.

show abstract

Contemporary Environmental Policy: The Need for an Economics and Management Approach

Sadler¹

2006

Journal of Interdisciplinary Economics

View full text Add to dashboard Cite

With respect to environmental quality, separate actions of corporations have collective consequences. Any prospect, therefore, for lower pollution levels depends on the consideration of the interests of others. Society manages this interdependence through accountability. For corporations, higher levels of accountability – to stakeholders, shareholders and government – lead to more responsible environmental performance. By bringing together research usually reported in isolation, this paper first provides examples of successful policies and programs – external and internal to the firm – that have been successful in improving environmental quality. This paper then develops a comprehensive program of environmental oversight (EO) that entails coordination among public and private sectors, a mix of public sector and market based governance, and the empowerment of corporate stakeholders. The program of EO would achieve three goals. First, in the regulatory process, policy makers, corporations and stakeholders would come together to set new regulation. Second, corporate accountability and transparency would increase. Third, for specific pollution situations, a single framework would make clear the full range of available environmental policies and procedures.

show abstract

Environmental taxation in an optimal tax framework

Cited by 4 publications

References 26 publications

Second-best pollution taxes: revisited and revised

Second-best pollution taxes: revisited and revised

Formation of Budgetary and Time Constraints on the Implementation of Environmental Taxation in Ukraine: National and International Aspects

Contemporary Environmental Policy: The Need for an Economics and Management Approach

Contact Info

Product

Resources

About