@article{Morgenstern:10595,
      recid = {10595},
      author = {Morgenstern, Richard D.},
      title = {Environmental Taxes: Dead or Alive?},
      address = {1995},
      number = {1318-2016-103250},
      series = {Discussion Paper 96-03},
      pages = {22},
      year = {1995},
      abstract = {Both theory and recent trends suggest some optimism for  the future of environment-related taxes. While new research  emphasizes the potentially significant distortions created  by environmental taxes and appears to undermine the  so-called "double dividend" theory, it also suggests that  virtually any environmental policy, including regulations,  taxes, and tradable permits, can compound existing  distortions in the tax system. Currently, direct  environmental taxes, such as per-unit charges on emissions,  are only in limited use; however, indirect environmental  levies, including taxes on fuels, vehicles, beverage  containers, and fertilizers, are growing in importance  across the OECD nations. Over the period 1990-1993,  environmental taxes as a share of total revenue increased  while taxes on personal and corporate income.},
      url = {http://ageconsearch.umn.edu/record/10595},
      doi = {https://doi.org/10.22004/ag.econ.10595},
}