Abstract
This chapter examines some cases where taxation seems perhaps to be supported more as a means of accomplishing specific regulatory ends than as a means of raising general revenues. Many of these instances involve claims about the control of external costs, as through various environmental taxes and fees.
The authors express appreciation for research assistance provided by Cristina E. Ciocirlan and to the Political Economy Research Center (PERC) for financial support of the research.
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Barnett, A.H., Yandle, B. (2005). Regulation by Taxation. In: Backhaus, J.G., Wagner, R.E. (eds) Handbook of Public Finance. Springer, Boston, MA. https://doi.org/10.1007/1-4020-7864-1_9
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