EuroEconomica, Vol 31, No 5 (2012)

The political economy of the design of local taxation and environmental protection

Giorgio Brosio, Fabio Fiorillo

Abstract


Governing the environment is a complex task. The actual governance structure is the result of various processes occurred in many years. A political economy approach should be adopted to investigate the role of fiscal tools when environmental policies take place in a multi-layered structure of government. Such special issue deals with questions on effectiveness of tax instruments and on the problem of tax assignment to proper level of government. Moreover specific case studies are illustrated.

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