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But tax design is tricky, and small details determine whether a reform helps or harms the economy.
The international character of the CDM could offer a frame for internationally coordinated tax design.
The tax design of nitrogen fertilizer was discussed by utilizing the external theory and the demand elasticity theory.
We show that the specific flat tax design and the welfare state regime play a key role.
A more elaborate tax design is suggested, in which the tax level would partly be related to the fossil carbon content of the waste.
This paper studies the second-best tax design problem when emissions are publicly unobservable but can be discovered through costly monitoring.
Similar(50)
Remember the bedroom tax, designed retrospectively to squeeze people out of rooms they don't "need"?
King added: "It's a tax designed in another century that is no longer fit for purpose.
On the very day Smith died, city residents voted down a 7.5 mill property tax designed to hire new officers.
The gift tax, the flip-side of estate tax, designed to minimise avoiding tax by giving assets away during your lifetime, will stay.
Last year, the then British chancellor George Osborne introduced a new punitive tax, known as the diverted profits tax, designed to target tech businesses artificially shifting UK revenues abroad.
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