Environmental taxation in an optimal tax framework

Thomas Sadler

Atlantic Economic Journal, 2001, vol. 29, issue 2, 215-231

Abstract: An extended and descriptive optimal tax framework is used to identify the objectives of environmental taxation, analyze the portfolio problem, and explore the trade-offs of policy design. Optimal tax criteria include efficiency, equity, administration, compliance, and revenue. The portfolio problem means that the policy maker must compromise to accommodate trade-offs of competing policy objectives. The regulator may attempt to increase efficiency, maintain a fair distributional impact, minimize the costs of administration and compliance, and implement an efficient use of revenue. The best opportunity to enhance policy effectiveness lies in improving the trade-offs between policy objectives. Copyright International Atlantic Economic Society 2001

Date: 2001
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DOI: 10.1007/BF02299139

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