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TAXES by J. Andrew Hoerner |
1. The International Institute for Sustainable Development provides an overview of green budget reform ideas, including literature review. Or jump to the best thing on this site: a set of summaries of 23 European and American case studies of actual environmental tax measures--both taxes and tax incentives -- from nine countries.
2. The Wuppertal Bulletin on Ecological Tax Reform--no fancy graphics here, but they offer the best international summary of recent development in ecological tax reform and other green tax initiatives and research. From here you can also order the paper version of the Wuppertal Bulletin.
3. Minnesotans for an Energy-Efficient Economy describe a path-breaking ecological tax shift proposal being considered by the Minnesota legislature: a proposal to replace about ten percent of total state revenue with ecotaxes--and to do so in a way which reduces the tax burden on ordinary working families. Factsheets on the cost of pollution, impacts on industry and the poor, and other useful materials.
4. The Environmental Tax Program is a non-profit think tank devoted entirely to environmental taxation. Many useful materials, including a good resource list and a helpful set of tax links. From here you can download a working copy of their State Carbon Tax Model, which allows you to calculate the revenue, household burden, and other useful information on a state-level carbon tax for your state.
5. Friends of the Earth has a history as the major U.S. environmental organization most committed to environmental taxation. The "Economics for the Earth" page has info on their ecotax activities, including congressional testimony and the "Dirty Little Secrets" report in tax subsidies to polluting activities.
See also the Organization for Economic Cooperation and Development for their numerous publications on environmental and energy taxes; the Federation of Tax Administrators for a great deal of useful general tax information, especially at the state level; and the Institute for Public Policy Research for their analysis of an environmental tax shift for Britain.
J. Andrew Hoerner is the Director of Research for the Environmental Tax Program, Washington, DC.