Ekins, Paul;
(2023)
Environmental tax reform.
In: Emilio Padilla, Rosa and Ramos-Martín, Jesús, (eds.)
Elgar Encyclopedia of Ecological Economics.
(pp. 248-250).
Edward Elgar Publishing: Cheltenham, UK.
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Abstract
While the exact meaning of environmental tax reform (ETRs) has still not been universally agreed, it is generally taken to involve environmental taxation coupled with consideration, and perhaps reduction, of other taxes and/or consideration of how the revenues should be spent. Seven European countries implemented ETRs between 1990 and 2005, and evaluation of these has shown them to be positive both environmentally and economically. Two objectives of most ETRs have been to reduce labour taxes, to compensate low-income households for extra costs, or both. In scenario analyses, ETRs that reduce labour taxes have been shown to reduce environmental impacts, increase employment, and to have relatively small positive or negative effects on GDP.
| Type: | Book chapter |
|---|---|
| Title: | Environmental tax reform |
| ISBN-13: | 9781802200409 |
| Open access status: | An open access version is available from UCL Discovery |
| DOI: | 10.4337/9781802200416.ch42 |
| Publisher version: | https://doi.org/10.4337/9781802200416.ch42 |
| Language: | English |
| Additional information: | This version is the author-accepted manuscript. For information on re-use, please refer to the publisher’s terms and conditions. |
| Keywords: | Environmental taxation; Tax shift; Macroeconomic impacts; Greenhouse gas emission reduction |
| UCL classification: | UCL UCL > Provost and Vice Provost Offices > UCL BEAMS UCL > Provost and Vice Provost Offices > UCL BEAMS > Faculty of the Built Environment UCL > Provost and Vice Provost Offices > UCL BEAMS > Faculty of the Built Environment > Bartlett School Env, Energy and Resources |
| URI: | https://discovery.ucl.ac.uk/id/eprint/10190199 |
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