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14 Austl. Tax F. 361 (1997)
Green Tax Reform: Facts and Experiences

handle is hein.journals/austraxrum14 and id is 357 raw text is: Green Tax Reform: Facts and Experiences Xose C. Alvarez, Alberto Gago and Xavier Labandeira* In recent years the incorporation of environmental taxation into tax systems has become afirm reality. An analysis of revenue data and experiences in different countries indicate that this pro- cess occurs in two different ways. One approach is partial reform, where environmental taxes play a secondary role. The other ap- proach is integrated reform, where the introduction of environ- mental taxes is part of a comprehensive strategy and high priority is given to substitution of conventional distortionary taxes. Indeed, green tax reform constitutes an integrated reform model where environmental taxes play a key role in combining structural objectives (changes in the tax mix) with economic and environmental objectives. This model, apart from introducing new environmental taxes that replace direct taxes and/or social security payments, calls for an overhaul of traditional tax sys- tems. It also requires the inclusion of compensatory systems that offset potential distributive distortions for individuals, and com- petitive or geographic disadvantages for firms. * Department of Applied Economics, University ofVigo, As Lagoas, Marcosende s/n Vigo, Spain. The authors are grateful to Jose M. Labeaga, David W Pearce and Stephen Smith for helpful comments on earlier versions. The usual disclaimer applies.

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