Language:
English
Pages:
1 Online-Ressource (circa 29 Seiten)
,
Illustrationen
Series Statement:
OECD environment working papers no. 150
Keywords:
Environment
;
Amtsdruckschrift
;
Graue Literatur
Abstract:
This paper provides a concrete example of how policy analysts can use empirical programme evaluation studies to perform ex-post assessments of environmentally related tax policies. A number of studies credibly identify causal effects of environmentally related tax policies, but do not necessarily provide all the information needed to fully inform the policy-making process. This paper argues that cost-benefit analysis (CBA) could enrich ex-post assessments of environmentally related tax policies, given that CBA provides decision makers with a broader perspective of social costs and benefits and allows the identification of potential trade-offs among policy objectives.
Note:
Zusammenfassung in französischer Sprache
