| dc.contributor.author |
Kampas, A |
en |
| dc.contributor.author |
Franckx, L |
en |
| dc.date.accessioned |
2014-06-06T06:46:35Z |
|
| dc.date.available |
2014-06-06T06:46:35Z |
|
| dc.date.issued |
2005 |
en |
| dc.identifier.issn |
0263774X |
en |
| dc.identifier.uri |
http://dx.doi.org/10.1068/c04101s |
en |
| dc.identifier.uri |
http://62.217.125.90/xmlui/handle/123456789/3096 |
|
| dc.subject.other |
economic instrument |
en |
| dc.subject.other |
equity |
en |
| dc.subject.other |
European Union |
en |
| dc.subject.other |
polluter pays principle |
en |
| dc.subject.other |
pollution tax |
en |
| dc.subject.other |
Eastern Hemisphere |
en |
| dc.subject.other |
Eurasia |
en |
| dc.subject.other |
Europe |
en |
| dc.subject.other |
World |
en |
| dc.title |
On the regulatory choice of refunding rules to reconcile the 'polluter pays principle' and Pigovian taxation: An application |
en |
| heal.type |
journalArticle |
en |
| heal.identifier.primary |
10.1068/c04101s |
en |
| heal.publicationDate |
2005 |
en |
| heal.abstract |
The 'polluter pays principle' (PPP) is one of the four principles that govern the European Union's environmental policy. Although PPP justifies Pigovian taxation as a legitimate policy means to internalise externalities, there is a potential contradiction between PPP and Pigovian taxation depending upon the definition of pollution control costs. We summarise this debate and focus on the lump-sum refunding of tax revenues in order to reconcile the PPP and Pigovian taxation. We propose equity as the guiding principle to select among various refunding schemes, and empirically examine a specific application. |
en |
| heal.journalName |
Environment and Planning C: Government and Policy |
en |
| dc.identifier.issue |
1 |
en |
| dc.identifier.volume |
23 |
en |
| dc.identifier.doi |
10.1068/c04101s |
en |
| dc.identifier.spage |
141 |
en |
| dc.identifier.epage |
152 |
en |