Research Issues in Environmental Tax Reform

This paper sketches out some of the research issues involved in analyzing environmental tax reform (ETR). It is a very informal paper, which takes the form of a table and several pages of explanatory notes. Its purpose is to provoke discussion about researchable issues that might be addressed by EEPSEA-supported researchers in SE Asia. The paper presupposes some familiarity with the literature on ETR, particularly the monographs by Repetto et al (1992) and OECD (1993).



Economy and Environment Program for Southeast Asia