Green Taxes: Can We Protect the Environment and Improve the Tax System at the Same Time?
Author(s)
Oates, Wallace E.
Abstract
Green taxes have been considered by some economists to enhance the efficiency of the tax system while minimizing environmental pollution. The double dividends generated by such taxes come from the added revenue that effectively restrain rates for other taxation forms. However, these economic and environmental welfare effects can only be achieved if the tax measure is developed in revenue-neutral ways to avoid conflict with existing tax systems.
