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).

 

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Economy and Environment Program for Southeast Asia