Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/53082
Authors: 
Sandmo, Agnar
Year of Publication: 
2003
Series/Report no.: 
WIDER Discussion Papers // World Institute for Development Economics (UNU-WIDER) 2003/86
Abstract: 
This paper considers the role of global environmental taxes both as instruments for improving the global environment and as a source of revenue for funding economic development. It reviews the general case for environmental taxes and the particular issues that arise for the adoption of such taxes in an international setting without a single jurisdiction. It also discusses the possibilities for political acceptance of such taxes when tax revenue is linked to the goal of economic development. The revenue potential of global environmental taxes is evaluated with special reference to a global carbon tax. It is found that this tax alone has the potential to raise sufficient revenue to finance the United Nations’ Millennium Development Goals.
Subjects: 
environment
taxation
carbon tax
consumption
JEL: 
H23
H87
O13
Document Type: 
Working Paper

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