Tax incentives applied against externalities: International examples of fat tax and carbon tax
Tax incentives applied against externalities: International examples of fat tax and carbon tax
Author(s): GÁBOR KUTASI, Júlia PergerSubject(s): Financial Markets, Public Finances, Fiscal Politics / Budgeting
Published by: Akadémiai Kiadó
Keywords: Pigoutax; carbontax; fattax;
Summary/Abstract: This study assesses the Pigou taxes introduced as a response to negative externalities in practice. The authors analyze the international practice and effectiveness of taxation on food products harmful to health and on carbon emissions harmful to the environment and, in relation to these two types of taxes, the focus is on the opportunities and the factors reducing efficiency.
Journal: Society and Economy. In Central and Eastern Europe ǀ Journal of the Corvinus University of Budapest
- Issue Year: 37/2015
- Issue No: s1
- Page Range: 117-135
- Page Count: 19
- Language: English