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6 - What Should Be Taxed?

Published online by Cambridge University Press:  16 December 2021

Shi-Ling Hsu
Affiliation:
Florida State University College of Law
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Summary

There is much work to be done. This chapter sets out a list of five proposed environmental taxes. This is by no means a comprehensive list of worthwhile environmental taxes. What else don’t we know? These are five of the most important externalities to price. Some of these taxes have multiple effects. In fact, some of the effects overlap across different taxes. Some account can be made for overlap, so as not to double tax the same harmful activity, except of course for multiple harms. Each tax is described briefly, along with some discussion of the harms and the implementation and enforcement issues. Each proposed tax is worthy of a book-length discussion, but my purpose here is to introduce the need for the tax, and to lay out a roadmap for implementation, hoping the reader will forgive the omissions necessitated by considerations of space.

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Chapter
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Capitalism and the Environment
A Proposal to Save the Planet
, pp. 135 - 172
Publisher: Cambridge University Press
Print publication year: 2021

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  • What Should Be Taxed?
  • Shi-Ling Hsu
  • Book: Capitalism and the Environment
  • Online publication: 16 December 2021
  • Chapter DOI: https://doi.org/10.1017/9781108681599.007
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  • What Should Be Taxed?
  • Shi-Ling Hsu
  • Book: Capitalism and the Environment
  • Online publication: 16 December 2021
  • Chapter DOI: https://doi.org/10.1017/9781108681599.007
Available formats
×

Save book to Google Drive

To save content items to your account, please confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about saving content to Google Drive.

  • What Should Be Taxed?
  • Shi-Ling Hsu
  • Book: Capitalism and the Environment
  • Online publication: 16 December 2021
  • Chapter DOI: https://doi.org/10.1017/9781108681599.007
Available formats
×