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Environmental Taxation
A Review of OECD Country Experience and
Prospects for Economies in Transition
By
ANIL MARKANDYA
and
ZSUZSA LEHOCZKI
REC Paper Series, number 1
Acknowledgement
The Regional Environmental Center for Central and Eastern Europe gratefully acknowledges the authors of this paper, Anil Markandya of the Harvard Institute for International Development,1 Eliot Street, Cambridge MA 02138,United States, and Zsusza Lehoczki of the Hungarian Ministry of Finance, Jozsef Nador t. 2-4, Budapest, Hungary.
Authors' Note
An earlier version of the paper was presented at a seminar on "The Use of Economic Instruments for Natural Resource and Environmental Protection in the Baltics", April 26-27, Tallinn, Estonia. Our thanks are due to the participants at that seminar, as well as to those who participated in the earlier OECD Workshop on Taxation and the Environment, March 1993, for many helpful comments and suggestions. All ideas expressed here are, however, our own and not necessarily those of the institutions with which we are associated.
Table of Contents
- Introduction
- Principles of Environmental Taxation
- Experience with Environmental Taxation in OECD Countries
- Experience with Environmental Taxation of Economies in Transition
- Conclusions
- Annex
- Bibliography
Published by the Regional Environmental Center for Central and Eastern Europe, 2000 Szentendre, Ady Endre út 9-11, Hungary.© Copyright Regional Environmental Center 1994
All rights reserved. No part of this publication may be reproduced without prior written approval of the Regional Environmental Center and the authors.
The opinions expressed in this book do not necessarily represent the policies or opinions of the institution with which the author is affiliated, nor of the editor or of other contributors, nor of the Regional Environmental Center.
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