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This paper includes discussion of the general principles involved in the use of taxes to address environmental externalities, and also of specific issues arising in particular areas of potential application.
PLEASE NOTE: this paper represents draft work in progress. Factual accuracy is not guaranteed, and opinions may not be the fully-formed views of authors. They are posted here to stimulate discussion, and should not be quoted or cited without the authors' permission.
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- IFS
Suggested citation
D, Fullerton and A, Leicester and S, Smith. (2007). Environmental taxation. London: IFS. Available at: https://ifs.org.uk/publications/environmental-taxation-0 (accessed: 20 April 2024).
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