The best fiscal system for a country is the one that allows maximum revenue in the long run, satisfying both efficiency and equity. Environmental taxes are consistent with these criteria. Not
only it is fair to tax "bads," such as pollution or excessive use of natural resources, rather than "goods," such as labor and profits, it is a known result in the received literature that
green taxes have a positive effect on the development and diffusion of new technologies. GDP (and possibly employment) increases will follow, which in turn secure an increase in the long run
tax revenue.This book aims to encourage the study of fiscal reforms – consistent with ongoing environmental problems - by addressing a variety of efficiency and equity related issues under
different perspectives and in relation to different countries. Moreover the book emphasizes that "green tax reform" requires further action than the introduction of one or two green
taxes.
