This chapter provides an overview of key economic issues in the use of taxation as an instrument of environmental 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...

This chapter provides an overview of key economic issues in the use of taxation as an instrument of environmental 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...

The use of environmental taxes for pollution problems without spillovers is studied in a multi-jurisdictional setting. The problem is studied using the standard Mintz & Tulkens (1986) model for interjurisdictional tax competition. This is a model with 2 regions, two tradeable private goods:...

Environmentally related taxes are an important instrument for governments to shape relative prices of goods and services. The characteristics of such taxes included in the database (e.g. revenue, tax base, tax rates, exemptions, etc.) are used to construct the environmentally related tax...