Pigovian tax. In particular, earmarking prevails and actual taxes are usually combined with regulation. Furthermore tax rates … explain these design parameters: the tax rate, earmarking pattern and whether the tax is combined with a regulation. An … incumbent government selects these parameters under the influence of a green and a polluters' lobby groups. An earmarked tax is …

advances over the last decades. The objective of this paper is to evaluate one form of environmental taxation, the French tax … on air pollution from 1990-99. While starting out in 1985 as a tax levied only on emissions of sulphur dioxide (SO2 … ), the tax base was subsequently extended to encompass also emissions of nitrogen oxides (NOx), hydrochloric acid (HCl), and …

levels in all treatments, and the comparative statics effects across treatments are as predicted by the theory. …