Issues in the Design of Environmental Excise Taxes
探讨了环境税设计中的经济、政治和实际问题，提出了一个分类框架来分析征税对象、纳税人、税率和辅助政策安排，并以臭氧消耗化学品消费税为例说明。
This paper explores economic, political, and practical issues that arise in the design of environmental taxes. The observed dearth of Pigouvian taxes may result from perceived political or practical problems in the design of such taxes. The author provides a taxonomy for assessing design issues: (1) what is taxed; (2) who is to pay; (3) how large is the tax; and (4) accommodations for ancillary policy concerns. He uses this taxonomy to address issues of design to achieve economically efficient and administratively feasible outcomes. The author illustrates these points with discussion of the recently enacted excise tax on ozone-depleting chemicals.