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The Public Economics of the Environment$
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Agnar Sandmo

Print publication date: 2000

Print ISBN-13: 9780198297987

Published to Oxford Scholarship Online: November 2003

DOI: 10.1093/019829798X.001.0001

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The Tax Structure and the Environment

The Tax Structure and the Environment

Chapter:
(p.90) 5 The Tax Structure and the Environment
Source:
The Public Economics of the Environment
Author(s):

Agnar Sandmo (Contributor Webpage)

Publisher:
Oxford University Press
DOI:10.1093/019829798X.003.0005

The determination of a system of environmental taxes must be seen in conjunction with the design of the tax system as a whole. The present analysis is based on a model of optimal commodity taxation in the presence of environmental pollution. The main conclusion is that taxes should be designed both so as to minimize market distortions, and to give the right incentives to improve the environment. However, only the goods whose consumption or production actually generates pollution should include an ‘environmental component’. This is an example of the more general principle of the targeting of policy instruments.

Keywords:   design, incentives, optimal taxation, pollution, targeting, tax systems

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