The Fiscal System and the Polluter Pays Principle: A Case Study of Ireland
January 1, 1997
| Attachment | Size |
|---|---|
| Chapter 2: Background and Scope for Change | 81.34 KB |
| Chapter 3: Theory of Economic Instruments | 418.38 KB |
| Chapter 4: Agriculture and Forestry | 252.75 KB |
| Chapter 5: Environmental Services | 133.82 KB |
| Chapter 6: Energy | 105.12 KB |
This book by the ESRI team gives a broad overview of Ireland’s tax system and asks “is the system correctly targeted so that the polluter pays?” The answer is frequently “no”. The authors describe how charges and taxes should be better targeted at polluting activity so that it is not the general taxpayer or ordinary citizen who pays regardless.