Environmental Taxes in Developing and Transition Economies
RANDALL A. BLUFFSTONE
PFM, Vol. 3 No. 1, (2003)
This paper presents the theory of environmental taxation with
special reference to developing countries (DC) and countries with
economies in transition (TC). A review of the literature shows there
exist several examples of environmental taxes being used to reduce
environmentally harmful behavior. Central and Eastern Europe and
the former Soviet Union and China have large-scale systems of
pollution taxes and other countries are also experimenting with this
type of instrument, particularly to reduce water pollution. Several
countries have used taxes on environmentally harmful products, such
as transport fuels, to raise revenues and reduce pollution. Challenges
are associated with the use of environmental taxes in developing and
transition countries, but the evidence suggests that despite
shortcomings these instruments are making important contributions to
environmental protection and economic efficiency.
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