Soares, Claudia Dias --- "Earmarking revenues from environmentally related taxes" [2012] ELECD 1232; in Milne, E. Janet; Andersen, S. Mikael (eds), "Handbook of Research on Environmental Taxation" (Edward Elgar Publishing, 2012) 102

Book Title: Handbook of Research on Environmental Taxation

Editor(s): Milne, E. Janet; Andersen, S. Mikael

Publisher: Edward Elgar Publishing

ISBN (hard cover): 9781848449978

Section: Chapter 6

Section Title: Earmarking revenues from environmentally related taxes

Author(s): Soares, Claudia Dias

Number of pages: 20

Abstract/Description:

A key issue in the design of environmental taxes is whether the revenues from the tax are to be dedicated, or ‘earmarked,’ to the environmental problem or used for other purposes. This chapter explores earmarking. After a short introduction, it explores the design details of earmarking, the decision about whether to earmark, the academic literature on earmarking and the pros and cons of using earmarking. It concludes with case studies that provide lessons about the use of earmarked revenues for environmentally related taxes.