Tax Design Considerations: Generally

  • strict warning: Non-static method view::load() should not be called statically in /hermes/bosnaweb19a/b696/ipg.chicagoclimateonline/sites/all/modules/views/views.module on line 906.
  • strict warning: Declaration of views_handler_argument::init() should be compatible with views_handler::init(&$view, $options) in /hermes/bosnaweb19a/b696/ipg.chicagoclimateonline/sites/all/modules/views/handlers/views_handler_argument.inc on line 744.
  • strict warning: Declaration of views_plugin_style_default::options() should be compatible with views_object::options() in /hermes/bosnaweb19a/b696/ipg.chicagoclimateonline/sites/all/modules/views/plugins/views_plugin_style_default.inc on line 24.
  • strict warning: Declaration of views_plugin_row::options_validate() should be compatible with views_plugin::options_validate(&$form, &$form_state) in /hermes/bosnaweb19a/b696/ipg.chicagoclimateonline/sites/all/modules/views/plugins/views_plugin_row.inc on line 134.
  • strict warning: Declaration of views_plugin_row::options_submit() should be compatible with views_plugin::options_submit(&$form, &$form_state) in /hermes/bosnaweb19a/b696/ipg.chicagoclimateonline/sites/all/modules/views/plugins/views_plugin_row.inc on line 134.
  • strict warning: Non-static method view::load() should not be called statically in /hermes/bosnaweb19a/b696/ipg.chicagoclimateonline/sites/all/modules/views/views.module on line 906.
  • strict warning: Non-static method view::load() should not be called statically in /hermes/bosnaweb19a/b696/ipg.chicagoclimateonline/sites/all/modules/views/views.module on line 906.
  • strict warning: Non-static method view::load() should not be called statically in /hermes/bosnaweb19a/b696/ipg.chicagoclimateonline/sites/all/modules/views/views.module on line 906.
  • strict warning: Declaration of views_handler_filter::options_validate() should be compatible with views_handler::options_validate($form, &$form_state) in /hermes/bosnaweb19a/b696/ipg.chicagoclimateonline/sites/all/modules/views/handlers/views_handler_filter.inc on line 607.
  • strict warning: Declaration of views_handler_filter::options_submit() should be compatible with views_handler::options_submit($form, &$form_state) in /hermes/bosnaweb19a/b696/ipg.chicagoclimateonline/sites/all/modules/views/handlers/views_handler_filter.inc on line 607.
  • strict warning: Declaration of views_handler_filter_boolean_operator::value_validate() should be compatible with views_handler_filter::value_validate($form, &$form_state) in /hermes/bosnaweb19a/b696/ipg.chicagoclimateonline/sites/all/modules/views/handlers/views_handler_filter_boolean_operator.inc on line 159.

The purpose of environmental taxation is to internalize externalities associated with environmental degradation, including anthropogenic climate change. Three central issues in environmental tax design are the selection of an optimal tax rate and tax base and the tax’s effect on international competitiveness. Tax rate considerations cover distributional issues, use of collected revenue, and the methodology for tax rate adjustments. Tax base considerations encompass credits or offsets, and the direction of the tax (origin vs. destination). Issues in international trade and competition and environmental taxation concern the harmonization of differing tax regimes.