Environmental taxation has been a permanent feature of the policy agenda over the past few
decades. It has represented about 2.5 percent of GDP and 6 percent of total taxation in the …

We build a general equilibrium dynamic model in which individual investors are endowed
with “warm-glow” preferences à la Andreoni (1990) so that they feel partly responsible for …

We characterize the optimal pollution-, capital-and labour-tax structure in a continuous-time
model in the presence of pollution (resulting from production), both in the first-and second …

This paper asserts that reporting of the ratio of welfare gains to tax revenue should be
standard protocol in economic analyses of externality correcting taxes. That this comparison …

The implementation of environmental taxation is one of the most important issues of
environmental policy in Europe. To approach this matter, the paper aims to analyse the …

Environmental taxes should play an important part in environmental policy as they help to
internalize externalities, reduce damage, and increase the quality of life; besides they allow …

This article develops a theoretical model that explores firms' abatement choices. The main
results are: First, in a market comprised of a not sufficiently large number of heterogeneous …

Based on Pigou's view, environmental taxation increases the cost of polluting activities
reflecting the true social cost imposed on societies by the environmental damage caused by …

It is commonly accepted among scholars and policymakers that one of the major factors that
cause environmental degradation is anthropocentric activity, both in terms of production and …

Some of the European Union member states try to tackle the issue of CO2 emissions
generated by the transport sector through environmental registration taxes. The aim of the …