This paper reviews the potential of environmental taxation to address dual objectives of tackling a range of environmental pressures in developing countries, while at the same time increasing tax revenue. Other objectives including poverty reduction and economic growth are also considered.
Spratt, S. ICTD Research in Brief, Issue 2: Environmental Taxationand Development. International Centre for Tax and Development (ICTD), (2013) 2 pp.
ICTD Research in Brief, Issue 2: Environmental Taxation and Development