Journal of Economic Perspectives: Vol. 8 No. 1 (Winter 1994)


Quick Tools:

Print Article Summary
Export Citation
Sign up for Email Alerts Follow us on Twitter


JEP - All Issues

Issues in the Design of Environmental Excise Taxes

Article Citation

Barthold, Thomas A. 1994. "Issues in the Design of Environmental Excise Taxes." Journal of Economic Perspectives, 8(1): 133-151.

DOI: 10.1257/jep.8.1.133


This paper explores economic, political, and practical issues that arise in the design of environmental taxes. The observed dearth of Pigouvian taxes may result from perceived political or practical problems in the design of such taxes. The author provides a taxonomy for assessing design issues: (1) what is taxed; (2) who is to pay; (3) how large is the tax; and (4) accommodations for ancillary policy concerns. He uses this taxonomy to address issues of design to achieve economically efficient and administratively feasible outcomes. The author illustrates these points with discussion of the recently enacted excise tax on ozone-depleting chemicals.

Article Full-Text Access

Full-text Article (Complimentary)


Barthold, Thomas A. (US Congress)

JEL Classifications

H21: Taxation and Subsidies: Efficiency; Optimal Taxation
Q28: Renewable Resources and Conservation: Government Policy


View Comments on This Article (0) | Login to post a comment

Journal of Economic Perspectives

Quick Tools:

Sign up for Email Alerts

Follow us on Twitter

Subscription Information
(Institutional Administrator Access)


JEP - All Issues

Virtual Field Journals

AEA Member Login:

AEAweb | AEA Journals | Contact Us