Legislators often attach specific names to individual taxes to promote their purpose, increase transparency, and ease public backlash over tax increases. While having political benefits, does the simple act of naming and promoting a tax for a specific purpose have a more meaningful effect in the...

In response to the potential threat of global warming many countries are considering cost effective policies to reduce greenhouse gas emissions. In this context much attention has been paid to taxes levied on the carbon content of fuels (carbon taxes), since they are a potentially efficient...