Are environmental tax policies beneficial?: Learning from programme evaluation studies

This paper provides a concrete example of how policy analysts can use empirical programme evaluation studies to perform ex-post assessments of environmentally related tax policies. A number of studies credibly identify causal effects of environmentally related tax policies, but do not necessarily pr...

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Bibliographische Detailangaben
Beteilige Person: Teusch, Jonas (VerfasserIn)
Weitere beteiligte Personen: Braathen, Nils Axel (MitwirkendeR)
Format: Elektronisch E-Book
Sprache:Englisch
Veröffentlicht: Paris OECD Publishing 2019
Schriftenreihe:OECD Environment Working Papers
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Links:https://doi.org/10.1787/218df62b-en
Zusammenfassung:This paper provides a concrete example of how policy analysts can use empirical programme evaluation studies to perform ex-post assessments of environmentally related tax policies. A number of studies credibly identify causal effects of environmentally related tax policies, but do not necessarily provide all the information needed to fully inform the policy-making process. This paper argues that cost-benefit analysis (CBA) could enrich ex-post assessments of environmentally related tax policies, given that CBA provides decision makers with a broader perspective of social costs and benefits and allows the identification of potential trade-offs among policy objectives
Umfang:1 Online-Ressource (28 Seiten)
DOI:10.1787/218df62b-en