Issues in the Design of Environmental Excise Taxes
Datos Bibliográficos
| ID | 4849101 |
|---|---|
| Autores | Thomas A Barthold (Staff economist, Joint Committee on Taxation, United States Congress, Washington, D.C.., autor de correspondencia) |
| Año | 1994 |
| Volumen | 8 |
| Número | 1 |
| Páginas | 133-151 |
| Fecha de publicación | 1994-02-01 |
| Peer Reviewed | Sí |
| Open Access | Sí |
| Tipo | ARTICLE |
| Revista | The Journal of Economic Perspectives (JOURNAL) |
| Identificadores de la revista | ISSN: 0895-3309 • E-ISSN: 1944-7965 |
| Editorial | American Economic Association (PUBLISHER • US) |
| DOI | 10.1257/jep.8.1.133 |
| OpenAlex | W2005047416 |
| Idioma | EN |
| Citas recibidas | 3 |
| Referencias citadas | 3 |
This paper explores economic, political, and practical issues that arise in the design of environmental taxes. The observed dearth of Pigouvian taxes may result from perceived political or practical problems in the design of such taxes. The author provides a taxonomy for assessing design issues: (1) what is taxed; (2) who is to pay; (3) how large is the tax; and (4) accommodations for ancillary policy concerns. He uses this taxonomy to address issues of design to achieve economically efficient and administratively feasible outcomes. The author illustrates these points with discussion of the recently enacted excise tax on ozone-depleting chemicals
Economics · Environmental economics · Environmental policy · Excise · Macroeconomics · Political science · Politics · Public economics · Tax policy · Tax reform · Climate Change Policy and Economics · Economic and Environmental Valuation · Fiscal Policy and Economic Growth · Law
| Obras citantes distintas | 3 |
|---|---|
| Citas por año | 0,11 |
| Intervalo de citas | 1998 - 2025 (28) |
| Velocidad de citación | recent |
| Altamente citado | No |
| Tipos de cita | Neutras: 2 |