This paper examines the relative merits of two dominant economic instruments for reducing pollution—”green” taxes and … other. In practice, however, most countries have relied more on taxes than on permits to control pollution. The analysis …. While many, particularly European countries, currently have long-term programs involving environmental taxes, a willingness …

This paper examines the environmental effects of mineral taxes in a framework that recognizes the importance of rates … should combine neutral taxes with a dynamic Pigovian type tax proposed in the paper. Such a tax resembles a specific tax plus … an element that depends on the amount of remaining reserves. This resemblance means that, in practice, specific taxes may …

labor and polluting intermediate inputs is easy, the labor supply curve is more elastic, and preexisting taxes are large …

This paper examines the reform of the main domestic consumption taxes initiated by the CEMAC and the WAEMU aimed at …

with the restructuring of corporate tax, the impact of corporate taxes on FDI, key reform initiatives including dual income … taxes and flat taxes, as well as the worldwide spread of the VAT and policy developments associated with climate change and …

Tax reform in Latin America during the 1980s emphasized broad-based, low-rate consumption taxes over steeply … progressive income and property taxes, primarily to simplify the tax structure and facilitate tax administration. While tax reform …, alternative corporate taxes (cash flow tax, assets tax), capturing difficult tax bases (financial intermediation, property …

This paper recommends a system of upstream taxes on fossil fuels, combined with refunds for downstream emissions … capture, to reduce carbon and local pollution emissions. Motor fuel taxes should also account for congestion and other … externalities associated with vehicle use, at least until mileage-based taxes are widely introduced. An examination of existing …