A theory of the impediments to environmental tax reform

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Title: A theory of the impediments to environmental tax reform
Authors: Clinch, J. Peter
Dunne, Louise
Permanent link: http://hdl.handle.net/10197/820
Date: Dec-2001
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
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: en
Status of Item: Not peer reviewed
Appears in Collections:Geography, Planning and Environmental Policy Working Papers & Policy Briefs

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