Bruvoll, Annegrete - Statistisk Sentralbyrå, Government of Norway - 2009
The purpose of environmental taxes is to correct the market when it fails to take environmental damages into account, i ….e. to internalize the Pigouvian element. In addition, fiscal taxes are levied on both polluting and clean goods, which may … follow the Ramsey principle. In practical policy, environmental and fiscal taxes are conceptually intertwined. This mixture …