01952cas a2200253 a 4500 AALejournalIMF009131 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451947083 1018-5941 BD-DhAAL BD-DhAAL Nellor, David. Tax Policy and the Environment : Theory and Practice / David Nellor, Ronald McMorran. Washington, D.C. : International Monetary Fund, 1994. 1 online resource (50 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students This paper provides a framework for examining environment taxes. It reviews the theoretical efficiency of three types of environment taxes: taxes on emissions or Pigouvian taxes; taxes on productive inputs or consumer goods whose use is related to environmental damage; and environment-related provisions in other taxes. A survey of environment taxes in 42 countries--drawn from developing countries, economies in transition, and industrial countries--illustrates that the use of environment taxes differs dramatically from the recommendations of environment tax theory. This divergence between the theory and practice of environment taxes can be attributed to several factors; environment taxes are difficult to implement, there are many factors that impede their effectiveness, and their introduction may be discouraged by their implications for other policy objectives. Mode of access: Internet McMorran, Ronald. IMF Working Papers; Working Paper ; No. 1994/106 Full text available on IMF http://elibrary.imf.org/view/journals/001/1994/106/001.1994.issue-106-en.xml IMF e-Library