The environmental policy context: issues and challenges

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Chapter 3 in Tax Expenditures and Environmental Policy, 2020, pp 48-79 from Edward Elgar Publishing

Abstract: The analysis in Chapter 3 focusses on the use of tax expenditures in the environmental policy context. The analysis starts off with an examination of the theoretical and legal basis for the use of tax expenditure programmes in this context. In extending the discussion from Chapter 2, it highlights some of the characteristics and limitations of tax expenditures that ought to be taken into consideration when choosing a policy instrument. It revisits the debate on the policy-instrument mix issue in the environmental context, in the wider context of considerations that have to be taken into account in ensuring that the spending instrument chosen is effective.

Keywords: Economics and Finance; Environment; Law - Academic; Politics and Public Policy (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (6)

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