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A theory of the impediments to environmental tax reform
Author(s)
Date Issued
2001-12
Date Available
2009-01-28T16:18:13Z
Abstract
Environmental Tax Reform (ETR) is widely accepted to be a policy with desirable environmental, and other economic effects. The question arises then as to why its implementation has been so patchy. There is a broad literature on the economic impact of ETR, however, there have been very few research efforts devoted to understanding the roles and imperatives of the public, policy-makers, businesses and other stakeholders who are addressed by ETR. This paper examines the impediments to environmental tax reform. Focus groups were formed comprising of members of the general public and these provided a forum for detailed reactions to the ETR concept. Interviews were conducted with policy makers and key business people in an attempt to identify both the patterns of thinking behind ETR and the main obstacles to its introduction. Having presented the results, a theory of the main impediments to ETR is developed. The principal potential impediments to ETR include: mistrust of the government, implausibility of the policy, means of hypothecation, information asymmetries, the political system, the structure of government, the macroeconomic environment, the impact on competitiveness, inequity between sectors, regressivity, elasticities and the level of the tax, terminology, and the marketing of ETR.
Type of Material
Working Paper
Publisher
University College Dublin. School of Geography, Planning and Environmental Policy
Series
Environmental Studies Research Series
ESRS/01/14
Copyright (Published Version)
Copyright J.P. Clinch and L.A. Dunne (2001)
Subject – LCSH
Environmental impact charges--Public opinion
Public officers--Attitudes
Executives--Attitudes
Language
English
Status of Item
Not peer reviewed
ISSN
1393-9335
This item is made available under a Creative Commons License
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