Publication
Title
'No taxation without hypothecation' : towards an improved understanding of the acceptability of an environmental tax reform
Author
Abstract
Although it is widely acknowledged that taxation is a powerful instrument for combating environmental problems, environmental taxation is still underused. Public acceptability of regulatory taxes appears to be low, to the extent that a trade-off between the acceptability and the efficiency of policy instruments can be observed. This paper examines the determinants and conditions for public support and willingness to pay for environmental taxation, based on survey data of 1308 citizens. The results show that education and environmental awareness are determinants for support, and that initial low support can be significantly improved by earmarking the tax revenues to the environment. Other ways of revenue recycling, such as an environmental tax reform, can be ranked based on acceptability. We call this ranking the 'Ladder of Acceptability of Revenue Recycling Options' (LARRO). Well-chosen design options for the environmental tax reform can further improve its acceptability.
Language
English
Source (journal)
Journal of environmental policy and planning. - Bognor Regis
Publication
Abingdon : Routledge journals, taylor & francis ltd , 2019
ISSN
1523-908X
DOI
10.1080/1523908X.2019.1623654
Volume/pages
21 :4 (2019) , p. 321-332
ISI
000472417800001
Full text (Publisher's DOI)
UAntwerpen
Publication type
Subject
Law 
External links
Web of Science
Record
Identifier
Creation 05.03.2024
Last edited 06.03.2024
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