EconPapers    
Economics at your fingertips  
 

On the Regulatory Choice of Refunding Rules to Reconcile the ‘Polluter Pays Principle’ and Pigovian Taxation: An Application

Athanasios Kampas () and Laurent Franckx ()

Environment and Planning C, 2005, vol. 23, issue 1, 141-152

Abstract: The ‘polluter pays principle’ (PPP) is one of the four principles that govern the European Union's environmental policy. Although PPP justifies Pigovian taxation as a legitimate policy means to internalise externalities, there is a potential contradiction between PPP and Pigovian taxation depending upon the definition of pollution control costs. We summarise this debate and focus on the lump-sum refunding of tax revenues in order to reconcile the PPP and Pigovian taxation. We propose equity as the guiding principle to select among various refunding schemes, and empirically examine a specific application.

Date: 2005
References: Add references at CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
http://epc.sagepub.com/content/23/1/141.abstract (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:sae:envirc:v:23:y:2005:i:1:p:141-152

Access Statistics for this article

More articles in Environment and Planning C
Bibliographic data for series maintained by SAGE Publications ().

 
Page updated 2020-11-27
Handle: RePEc:sae:envirc:v:23:y:2005:i:1:p:141-152