Thesis (M.Com.(Taxation))--University of Pretoria, 2009. / Abstract in English and Afrikaans. Includes bibliographical references.

Thesis (Ph.D.)--Harvard University, 2007. / Adviser: Dale W. Jorgenson. Includes bibliographical references.

Thesis (doctoral)--Göteborgs universitet, 1999. / Includes bibliographical references.

My dissertation examines theoretically the effects of environmental taxation on welfare in various cases. Using a general equilibrium model, the first chapter shows that a Pigouvian tax provides a larger welfare gain than an output tax, since it induces substitution among inputs as well as reduction in output of the dirty good, while an output tax induces only the output reduction. Using data for China and the U.S., numerical simulation results show that the potential welfare loss from not being able to use a Pigouvian tax is much larger in developing countries than in developed countries. The second chapter focuses on the fact that recycled material needs reprocessing to be substitutable for virgin material. Reprocessing uses resources and, in the process, generates pollution. Incorporating these 'imperfect' characteristics into a simple general equilibrium model, I examine how these realistic factors affect the structure of taxsubsidy schemes when the Pigouvian taxes are not available. A generalized Deposit-Refund system can achieve the optimum if illegal dumping is not taxable. Without a Pigouvian tax on illegal dumping, recycling is subsidized for its role in diverting illegal disposal into proper disposal. If Pigouvian taxes on neither illegal disposal nor waste from imperfect reprocessing are available, a combination of output tax on reprocessed material and subsidies for clean inputs can be used to restore the optimum. In the process, another reason to subsidize recycling emerges: recycling is a clean input for imperfect reprocessing. The third chapter focuses on the validity of the results obtained in the first chapter in the case of two vertically-separated oligopolies where the upstream industry is polluting. Using an analytical partial equilibrium model, I show that a tax on pollution is potentially superior to a tax on intermediate good, since the former can utilize both the upstream firms' input substitutability and the downstream firms' input substitutability, while a tax on intermediate good only utilizes the downstream firms' input substitutability. I also derive the conditions that government can improve social welfare through various revenue-neutral tax reforms.

Thesis (Ph. D.)--University of Texas at Austin, 2007. / Vita. Includes bibliographical references.

Thesis (doctoral)--Göteborgs universitet, 2003. / Extra t.p. with thesis statement inserted. Includes bibliographical references.

Thesis (Ph. D.)--Indiana University, 1992. / Includes bibliographical references (leaves 210-218).

Thesis (M.P.A.)--University of Hong Kong, 2005.

Thesis (Ph.D.)--Pennsylvania State University, 2005. / Mode of access: World Wide Web.

M.Comm. ( Accounting) / Globally, the temperature is rising and some of the consequences are starting to show. This effect is known as global warming. The issue of global warming and environmental pollution is more serious than people realise as it is the starting point of potentially catastrophic events to come. The implementation of global emission reductions is imperative in order to prevent further global warming. All countries should be actively involved in the prevention of further global warming and the reduction of pollution. With the use of a comparative analysis of various environmental taxes internationally, the countries with established environmental tax frameworks can be used as a basis for the development of effective environmental tax frameworks in developing countries. This will ensure that developed as well as developing countries will be held accountable for their emissions and hopefully will make efforts to reduce their emissions. South Africa has very few environmental tax policies and the existing acts are not sufficient to ensure the effective reduction and management of its emissions. Successful environmental tax policies are those that are economically viable and easy to implement. This is achieved through successful implementation by the tax authorities as well as the taxpayers’ cooperation and acknowledgement of these policies.