Tax Preferences for Environmental Goals: Use, Limitations and Preferred Practices
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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This paper reviews the use of tax preferences to achieve environmental policy objectives. Tax preferences involve using the tax system to adjust relative prices with a view to influencing producer or consumer behaviour in favour of goods or services that are considered to be environmentally beneficial. They take various forms, typically a partial...
