Earmarking revenues from environmentally related taxes

Cláudia Dias Soares

doi:10.4337/9781781952146.00014

Earmarking revenues from environmentally related taxes

Cláudia Dias Soares^*

^*Corresponding author for this work

Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review

7 Citations (Scopus)

Abstract

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 language	English
Title of host publication	Handbook of research on unvironmental taxation
Editors	Janet E. Milne, Mikael S. Andersen
Publisher	Edward Elgar Publishing Ltd.
Chapter	6
Pages	102-121
Number of pages	20
ISBN (Print)	9781848449978
DOIs	https://doi.org/10.4337/9781781952146.00014
Publication status	Published - 2012

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10.4337/9781781952146.00014

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Earmarking revenues from environmentally related taxes

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