, introducing an inverted tax credit system, levying withholding taxes on all interest and royalty payments and levying withholding … taxes as an anti-avoidance regulation. We calculate the tax revenue effects of introducing a minimum withholding tax on … would increase tax revenue in particular in high-tax countries. Revenue redistribution would only arise if withholding taxes …

policy in the UK. It first reviews economic arguments for using taxes and other market mechanisms in environmental policy …, discusses the choice of tax base, and considers the value of the revenue from environmental taxes. It is argued that … environmental tax revenues do not significantly alter economic constraints on tax policy, and that environmental taxes need to be …