Handbook of Research on Environmental Taxation
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Handbook of Research on Environmental Taxation

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.
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Chapter 6: Earmarking revenues from environmentally related taxes

Claudia Dias Soares


A key issue in the design of environmental taxes is whether the revenues from the tax are to be dedicated, or ‘earmarked,’ to the environmental problem or used for other purposes. This chapter explores earmarking. After a short introduction, it explores the design details of earmarking, the decision about whether to earmark, the academic literature on earmarking and the pros and cons of using earmarking. It concludes with case studies that provide lessons about the use of earmarked revenues for environmentally related taxes.

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