SIGNIFICANCE AND PRINCIPLES OF ENVIRONMENTAL TAXATION
نویسندگان
چکیده
منابع مشابه
Principles for Cigarette Taxation
Cigarette taxes are often the highest excise taxes in terms of their percentage share of the product price. The extent of the excess burden imposed by the tax will increase with the elasticity of demand, which is usually estimated to be between –0.4 and –1.0. Potential rationales for raising the cigarette tax other than as a revenue device include compensation for financial externalities to soc...
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This paper provides a discussion of the principles of environmental taxation. It considers the empirical identification of environmental taxes and the problems associated with the choice of the right tax base from the point of view of the correction of market incentives. It then presents a model of optimal second best environmental taxation when taxes must fulfil the double role of modifying ma...
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ژورنال
عنوان ژورنال: Vestnik Universiteta
سال: 2020
ISSN: 2686-8415,1816-4277
DOI: 10.26425/1816-4277-2020-11-141-147