Publisher's Synopsis
A central goal of environmental policy should be to ensure that polluters pay for the damage they do and so are provided with an incentive not to pollute. In this book, the authors examine the Irish fiscal system to see if the incentives generated by the taxes and subsidies are environmentally positive or negative. Putting this another way, they ask if polluters are taxed in a way that makes them pay for their damage, or if they are being subsidized and so effectively encouraged to pollute. Possible improvements to the system are also suggested. The lessons learned are applicable to other countries in that many of the types of fiscal provisions considered exist elsewhere. While much as been written about environmental taxes, less attention has been paid to the environmental implications of taxes and subsidies in general. The book is an important step in filling this gap.
