In this note, we introduce increasing returns to Bovenberg and Mooij’s (1994) model as generalised in Fullerton (1997) and use an example to show that (1) even with a distortionary labor tax, the optimal environmental levy is greater than the Pigouvian rate; (2) the difference between tax on the “dirty” good and the “clean” good is also greater than the Pigouvian tax; (3) under certain circumst...

In Indonesia, regional regulation review, particularly regulations for taxes and levies, has entered a new phase following the passage of Law No. 1 2022 about Financial Relations between Central Regional Governments. accordance with provisions Article 245 23 2014 on Government, levies is one that must first receive central government approval before being promulgated through preventive monitori...

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The research analyses whether the regulations concerning mechanisms of control and evaluation regional on taxes levies, as outlined in Law No.1 2022, comply with concept autonomy Indonesia. With normative juridical approach, this found that levies do not autonomy. However, such are required Indonesia a unitary state is based autonomy, since no system works absence control. Nonetheless, case, su...