While environmental taxes aim at making environmentally harmful behaviour more costly, the opposite is true for environmentally beneficial tax incentives. Tax incentives imply foregone public revenues to favour less polluting consumption and investment activities in order to achieve...

Part I. Introduction and Overview -- 1. Overview -- Part II. The Taxation of Natural Resources and the Environment, Revenue Sharing and Revenue Fund Management -- 2. The Taxation of Natural Resources: Principles and Policy Issues -- 3. Green Taxes and Policies for Environmental Protection -- 4....