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RCED-84-146 1 (1984-05-04)

handle is hein.gao/gaobabeon0001 and id is 1 raw text is: 

                     by the                     T, ,.*...
     ___________,____.____________________-___..                        ... 

BY THE U.S. GENERAL ACCOUNTING OFFICE


Report To The Chairman, Subcommittee On

Commerce, Transportien And Tourism
Committee On Energy And Commerce
House Of Representatives






State Experiences With Taxes0in Generators

Or Disposers ,Of Hazardous Waste




To raise revenue for hazardous waste cleanup efforth and to provide
greater economic incentives for more desirable hazardous waste man-
agement practices, the Congress is considering various taxes on hazard-
ous waste generation, transportation, treatment, storage, and disposal.
This report discusses the experiences New York, New Hampshire, and
California have had with taxes similar to those now proposed at the
federal level. GAO found that the three states
   --have not collected the revenues they anticipated,
   --have not determined if the tax achieved its objective of encouraging
   more desirable waste management practices, and
   --were concerned that a similar federal tax may reduce state tax
   revenue or increase the incentive to illegally dispose of hazardous
   waste.
In addition, GAO believes that in order to implement similar federal taxes,
more data are needed on the types and quantities of waste generated and
the disposal methods used. These data are necessary to realistically
estimate revenue, measure changes in disposal practices, and assure
compliance with the tax.



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   cflhhJ                                                   GAO/RCED-84-146
   *C, OU _                                                     MAY 4, 1984

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