OECD: Are environmental tax policies beneficial? Learning from programme evaluation studies - August 2019 - eng (pdf)

Суббота, 10 августа 2019 11:54

This paper provides a concrete example of how policy analysts can use empirical programme evaluation studies to perform ex-post assessments of environmentally related tax policies. A number of studies credibly identify causal effects of environmentally related tax policies, but do not necessarily provide all the information needed to fully inform the policy-making process. This paper argues that cost-benefit analysis (CBA) could enrich ex-post assessments of environmentally related tax policies, given that CBA provides decision makers with a broader perspective of social costs and benefits and allows the identification of potential trade-offs among policy objectives.

СЛЕДУЮЩИЙ МАТЕРИАЛ РАЗДЕЛА "Аналитика, прогнозы, статистика"

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