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 report highlights lessons regarding impacts, costs and acceptance from the implementation of environmental tax reform (ETR) in industrialised countries that are most transferable to the developing country context. The report draws together the experience of the authors in selected...