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Economic instruments, like taxes and tradable permits, are environmentally effective and economically efficient policy instruments. OECD has long advocated for a consistent use of these instruments and has carried out extensive analysis of their implementation.
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06-Feb-2009
This paper discusses the environmental impacts of tax incentives for innovation, and the innovation impacts of tax incentives for environmental expenditures, in the Spanish corporate income tax system.
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11-Jun-2008
When they are applied in a practical setting, environmentally related taxes and tradable permit systems often differ from simple text-book recommendations that only focus on economic efficiency. This note, prepared by Prof. Stephen Smith of University College, London, contains both a theoretical discussion of “real-world” constraints on policy formulation, and an empirical discussion of the Climate Change Levy vs. the domestic greenhouse gas trading system in the UK, as well as of the Landfill tax vs. the Landfill allowance trading system applied in the same country.
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