PFM Articles 
Taxing Hazardous Waste: The U.S. Experience
HILARY SIGMAN
PFM, Vol. 3 No. 1,
(2003)
Many states in the US impose taxes on hazardous waste. This
paper conducts an empirical evaluation of the determinants of these
taxes and reviews earlier research on their effects on hazardous waste.
Earlier studies have shown that the taxes affect waste management,
but my results and other evidence suggest that the tax-induced changes
may not have improved welfare.
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