Trading taxes vs. paying taxes to value and finance public environmental goods
Bergstrom, J.C.; Boyle, K.J.; Yabe, M.
Environmental and Resource Economics 28(4): 533-549
The potential sensitivity of environmental resource valuation to payment vehicles is of interest to researchers and decision-makers involved in estimating and applying these numbers. A conceptual model is developed which provides insight into how the different payment vehicles of a special tax and a tax reallocation affects the willingness to pay (WTP) for environmental goods.