The most common notion of environmental tax reform (ETR) is the use of the revenue from environmental taxes to reduce distortionary labour taxes. The PETRAS project1 has shown that there are a number of social and political ...
This paper introduces the special issue on the Policies for Ecological Tax Reform: Assessment of Social Responses (PETRAS) project about responses to ecological tax reform (ETR) in Europe. Although ETR is widely accepted ...
Environmental tax reform (ETR) is widely accepted to be a policy with desirable environmental, and other economic effects. The question arises then as to why its implementation has been so patchy. There is a broad literature ...