Air pollutant taxation: an empirical survey

被引：30

作者：

Cansier, D

Krumm, R

机构：

[1] Tübingen University, Department of Economics, D-72074 Tübingen

来源：

ECOLOGICAL ECONOMICS | 1997年 / 23卷 / 01期

关键词：

climate change; acid rain; emission taxes; tax revenue use; victim compensation; ecological tax reform;

D O I：

10.1016/S0921-8009(97)00567-3

中图分类号：

Q14 [生态学（生物生态学）];

学科分类号：

071012 ; 0713 ;

摘要：

This paper provides an empirical analysis of the current taxation of the air pollutants sulphur dioxide, nitrogen oxide and carbon dioxide in the Scandinavian countries, the Netherlands, France and Japan. Political motivation and technical factors such as tax base, rate structure and revenue use are compared. Conclusions are drawn characterizing the general concepts of the current policies. (C) 1997 Elsevier Science B.V.

引用

页码：59 / 70

页数：12