North Macedonia continues to improve its environmental performance and the efficacy of its environmental regulation. As part of this effort, the World Bank is working with the government of North Macedonia on environmental tax reform. The government is interested in utilizing the tax system to...

Recent studies find that environmental tax swaps typically exacerbate the costs of the tax system and therefore do not produce a double dividend. This paper extends previous models by incorporating tax-favored consumption goods. In this setting, the efficiency gains from recycling environmental...

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...