Mismatches in the Concept of Environmental Taxes

12 Pages Posted: 22 Nov 2015

Date Written: 2015

Abstract

Environmental taxation has become as a key element of green economy and sustainable growth. The relevance of taxation in this field is based on the effectiveness of eco-taxes to control the environmental cost. Nevertheless, the use of environmental taxation is not free from criticisms due to the fact that a tax is addressed to fund public expenditures. In this paper, the author tackles the mismatches found in the concept of environmental taxes. With the purpose to turn into a Sustainable and Green European Economy, environmental taxes could promote the reduction of pollution or avoid the most dangerous activities for the environment.

Keywords: Environment Taxation, Economic Growth, Mismatches

Suggested Citation

Gil Garcia, Elizabeth, Mismatches in the Concept of Environmental Taxes (2015). WU International Taxation Research Paper Series No. 2015-02. Available at SSRN: https://ssrn.com/abstract=2693698 or http://dx.doi.org/10.2139/ssrn.2693698

Elizabeth Gil Garcia (Contact Author)

Universidad de Alicante ( email )

Campus de San Vicente
Carretera San Vicente del Raspeig
San Vicente del Raspeig, Alicante 03690
Spain

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