Are environmental tax policies beneficial? : Learning from programme evaluation studies

Jonas Teuschi ; Nils Axel Braatheni iOECD

Organisation for Economic Co-operation and Development

关键词: Feebates;    Vehicle Purchase Taxes;    Cost-benefit analysis;    Bonus/malus policies;    Environmental Taxes;    Quantitative Policy Evaluation;   

DOI  :  https://doi.org/10.1787/218df62b-en

学科分类：社会科学、人文和艺术（综合）

来源: OECD iLibrary

【 摘 要 】

This paper provides a concrete example of how policy analysts can use empirical programme evaluation studies to perform ex-post assessments of environmentally related tax policies. A number of studies credibly identify causal effects of environmentally related tax policies, but do not necessarily provide all the information needed to fully inform the policy-making process. This paper argues that cost-benefit analysis (CBA) could enrich ex-post assessments of environmentally related tax policies, given that CBA provides decision makers with a broader perspective of social costs and benefits and allows the identification of potential trade-offs among policy objectives.