A theory of the impediments to environmental tax reform

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dc.contributor.author Clinch, J. Peter
dc.contributor.author Dunne, Louise
dc.date.accessioned 2009-01-28T16:18:13Z
dc.date.available 2009-01-28T16:18:13Z
dc.date.copyright Copyright J.P. Clinch and L.A. Dunne (2001) en
dc.date.issued 2001-12
dc.identifier.issn 1393-9335
dc.identifier.uri http://hdl.handle.net/10197/820
dc.description.abstract 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 on the economic impact of ETR, however, there have been very few research efforts devoted to understanding the roles and imperatives of the public, policy-makers, businesses and other stakeholders who are addressed by ETR. This paper examines the impediments to environmental tax reform. Focus groups were formed comprising of members of the general public and these provided a forum for detailed reactions to the ETR concept. Interviews were conducted with policy makers and key business people in an attempt to identify both the patterns of thinking behind ETR and the main obstacles to its introduction. Having presented the results, a theory of the main impediments to ETR is developed. The principal potential impediments to ETR include: mistrust of the government, implausibility of the policy, means of hypothecation, information asymmetries, the political system, the structure of government, the macroeconomic environment, the impact on competitiveness, inequity between sectors, regressivity, elasticities and the level of the tax, terminology, and the marketing of ETR. en
dc.format.extent 274580 bytes
dc.format.mimetype application/pdf
dc.language.iso en en
dc.publisher University College Dublin. School of Geography, Planning and Environmental Policy en
dc.relation.ispartofseries Environmental Studies Research Series en
dc.relation.ispartofseries ESRS/01/14 en
dc.subject.lcsh Environmental impact charges--Public opinion en
dc.subject.lcsh Public officers--Attitudes en
dc.subject.lcsh Executives--Attitudes en
dc.title A theory of the impediments to environmental tax reform en
dc.type Working Paper en
dc.internal.authorurl J. Peter Clinch (web page) en
dc.internal.authorurl http://www.ucd.ie/research/people/geogplanningenvpolicy/professorpeterclinch/ en
dc.internal.authorurl Louise Dunne (web page) en
dc.internal.authorurl http://www.ucd.ie/research/people/geogplanningenvpolicy/drlouiseannedunne/ en
dc.internal.authorid UCD0035 en
dc.internal.authorid UCD0033 en
dc.internal.availability Full text available en
dc.internal.webversions http://www.ucd.ie/gpep/gpepinfo/workingpapers/01-14.pdf en
dc.status Not peer reviewed en
dc.neeo.contributor Clinch|J. Peter|aut|UCD0035
dc.neeo.contributor Dunne|Louise|aut|UCD0033

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