Table of Contents

Handbook of Research on Environmental Taxation

Handbook of Research on Environmental Taxation

Elgar original reference

Edited by Janet E. Milne and Mikael S. Andersen

The Handbook of Research on Environmental Taxation captures the state of the art of research on environmental taxation. Written by 36 specialists in environmental taxation from 16 countries, it takes an interdisciplinary and international approach, focusing on issues that are universal to using taxation to achieve environmental goals.

Chapter 15: Transaction costs of environmental taxation: the administrative burden

Jan Pavel and Leo_ Vítek

Subjects: economics and finance, environmental economics, environment, environmental economics, environmental law, law - academic, environmental law


This chapter deals with the concept of transaction costs of environmental taxation. It analyzes the discussion about their definition, the problem of their measurement and their role in the evaluation of efficiency of the environmental taxes, and presents the results of relevant empirical studies that deal with their quantification.

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