We explore the effects of environmental taxes that imprecisely target pollution. A review of actual policies indicates few (if any) examples of a true tax on pollution. More typically, environmental taxes target an input or output that is correlated with pollution. We construct a simple...

Rather than contributing to the proliferation of ad hoc environmental indicators and accounting systems this paper addresses the physical-monetary dichotomy in measuring the interactions between environment and economy by focusing on two systematic approaches which appear to become international...

The Communication on Environmental Indicators and Green National Accounting (Com (94) 670 final, 21.12.94) laid the basis for indicator and accounting projects aimed to give comprehensive support to environmental policy, like GARP and GreenStamp. The article is intended to demonstrate: that...

This paper presents the methodological basis and the empirical results of Land cover accounting in the Czech Republic. Land cover accounting comprises two types of accounts: core accounts and supplementary accounts. Core accounts provide information on land cover composition. However, for...

This paper reports the results of a four country project (GARPII) on aspects of green accounting, namely the estimation of damages to air and water. The countries covered are Germany, Italy, Netherlands and the United Kingdom. It follows an earlier project covering the same countries, which was...

This paper examines the theoretical foundations of Green National Accounting, noting that their assumptions have led to green national income measuring welfare-based income, which is not necessarily equal to sustainable income. We review two major approaches to estimating green accounting: the...

This paper first describes two types of adjustments to National Accounting Systems, which take the environment into account: the first type centres on accounting conventions, through a change in the system boundary, in order to include specified categories of environmental assets (called...

This paper describes work on environmental accounts at Eurostat. Areas of work include asset accounts for forests, subsoil resources, land and water; NAMEA emission accounts; economy-wide material flow accounts; accounts for environmental expenditure and taxes, environment industry and...

Three projects undertaken by the Istat Environmental Accounting Unit are close to the stage of regular data production. They are: the collection of data on environmental protection expenditure (EPE), respectively by General Government and by Industry and Services, and the production of an...

This paper examines the link between pollution and income. It shows how income inequality affects environmental policies and therefore pollution. The Environmental Kuznets Curve (EKC) hypothesis proposes that there is an inverted U-shape relation between environmental degradation and income per...