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Environmental taxes differ from each other according to the functions they serve and the manner in which they are implemented. This study highlights the appropriateness of different kinds of environmental taxes against a rigorous framework of theory and case study evidence.
Preface; 1. Introduction; 2. Conceptual Framework; 3. The Fallacy of Buchanan - Tullock Theorem; 4. Regulatory and Fiscal Taxes: Theoretical Considerations; 5. Incentive Environmental Taxes; 6. Financing Environmental Taxes; 7. Environmental Taxes from the Fiscal Point of View; 8. Concluding Remarks; Bibliography.