Skip Ribbon Commands
Skip to main content
Home | Support RFF | Join E-mail List | Contact
RFF Logo
Skip navigation links
RESEARCH TOPICS
CENTERS
PUBLICATIONS
NEWS
EVENTS
RESEARCHERS
ABOUT RFF
 

 

 
Join E-mail List
Please provide your e-mail address to receive periodic newsletters and invitations to public events
 
 
Environmental Taxes: Dead or Alive?
Richard D. Morgenstern
RFF Discussion Paper 96-03 | October 1995
RESEARCH TOPICS:
Abstract
Both theory and recent trends suggest some optimism for the future of environment-related taxes. While new research emphasizes the potentially significant distortions created by environmental taxes and appears to undermine the so-called "double dividend" theory, it also suggests that virtually any environmental policy, including regulations, taxes, and tradable permits, can compound existing distortions in the tax system. Currently, direct environmental taxes, such as per-unit charges on emissions, are only in limited use; however, indirect environmental levies, including taxes on fuels, vehicles, beverage containers, and fertilizers, are growing in importance across the OECD nations. Over the period 1990-1993, environmental taxes as a share of total revenue increased while taxes on personal and corporate income declined slightly, indicating a modest tax shift.
RFF Home | RFF Press: An Imprint of Routledge Terms of Use | Privacy Policy | Copyright Notice
1616 P St. NW, Washington, DC 20036 ยท 202.328.5000 Feedback | Contact Us