Utilization of Economic Instruments in Environmental Policies - Taxes and Charges

First Report of the Research Panel on Economic Instruments such as Taxation and Charges in Environmental Policies

June 1996
Environment Agency
Government of Japan

• Summary of Report
• List of Members

Introduction

1. Basic Concept Regarding Economic Instruments
   • A. Why Are Economic Instruments Necessary?
     • Integration of the Environment and Economics
   • B. Effectiveness of Economic Instruments in Environmental Policies
     1. Effects of Improving the Environment--Theoretical Consideration.
     2. Situations in Countries Employing Economic Instruments.
     3. Impact on the Economy.
   • C. Implications in Countries implementing "Greening" of the Taxation System
   • D. Public Approval of Economic Instruments
   • E. Future Considerations on Using Economic Instruments
2. Basic Issues Pertaining to Environmental Taxes and Charges
   • A. Taxation Article and Basis of Assessment
   • B. The Relationship Between New Tax and Existing Tax
   • C. Concrete Designing for Taxation
   • D. Use of Tax Revenue and Form of Introduction
   • E. International Impact and Mitigation Measures