Corvinus
Corvinus

Tax incentives applied against externalities: International examples of fat tax and carbon tax

Kutasi, Gábor and Perger, Júlia (2015) Tax incentives applied against externalities: International examples of fat tax and carbon tax. Society and Economy, 37 (s1). pp. 117-135. DOI 10.1556/204.2015.37.S.8

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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.

Item Type:Article
Uncontrolled Keywords:Pigou tax, carbon tax, fat tax
JEL classification:E20 - Consumption, Saving, Production, Investment, Labor Markets, and Informal Economy: General (includes Measurement and Data)
H21 - Taxation and Subsidies: Efficiency; Optimal Taxation
H23 - Taxation and Subsidies: Externalities; Redistributive Effects; Environmental Taxes and Subsidies
I18 - Health: Government Policy; Regulation; Public Health
Q54 - Climate; Natural Disasters; Global Warming
Divisions:Faculty of Economics > Department of World Economy
Subjects:Energy economy
Economic policy
DOI:10.1556/204.2015.37.S.8
ID Code:2227
Deposited By: Ádám Hoffmann
Deposited On:19 Feb 2016 08:10
Last Modified:13 Dec 2021 09:14

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