Earmarking revenues from environmentally related taxes

Cláudia Dias Soares*

*Corresponding author for this work

Research output: Chapter in Book/Report/Conference proceedingChapterpeer-review

6 Citations (Scopus)


A key issue in the design of environmental taxes is whether the revenues from the tax are to be dedicated, or ‘earmarked,’ to the environmental problem or used for other purposes. This chapter explores earmarking. After a short introduction, it explores the design details of earmarking, the decision about whether to earmark, the academic literature on earmarking and the pros and cons of using earmarking. It concludes with case studies that provide lessons about the use of earmarked revenues for environmentally related taxes.
Original languageEnglish
Title of host publicationHandbook of research on unvironmental taxation
Editors Janet E. Milne, Mikael S. Andersen
PublisherEdward Elgar Publishing Ltd.
Number of pages20
ISBN (Print)9781848449978
Publication statusPublished - 2012


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