Emission trading schemes: potential revenue effects, compliance costs and overall tax policy issues
The case for the imposition of carbon (emission) taxes or tradable carbon permits in important tax jurisdictions is arguably strong, based upon the polluter pays principle first proposed by Pigou almost a century ago. This paper briefly reviews the arguments for and against these market-based instru...
| Main Authors: | , |
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| Format: | Journal Article |
| Published: |
Elsevier Science Ltd.
2009
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| Online Access: | http://hdl.handle.net/20.500.11937/13702 |