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.
|Título da publicação do anfitrião
|Handbook of research on unvironmental taxation
|Janet E. Milne, Mikael S. Andersen
|Edward Elgar Publishing Ltd.
|Número de páginas
|Estado da publicação
|Publicado - 2012