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  <controlfield tag="008">180718b1999   xxu||||| |||| 00| 0 eng d</controlfield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Alexander, Michael</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">The effect of green taxes and carbon tax shifting on the state of Minnesota</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="c">1999</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">p.975-96</subfield>
  </datafield>
  <datafield tag="362" ind1=" " ind2=" ">
    <subfield code="a">Jun</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="a">Although it is well established that taxes have a distortionary and negative effect on the economy, not all taxes are equally deleterious. This study examines the effect of a revenue neutral tax on Carbon Emissions, using the Energy 2020 and REMI models. The revenue raised by the carbontax is off-set by corresponding reductions in other taxes (property and payroll taxes). The results indicate that the carbon emissions tax may or may not be as negative to economic growth as the taxes that they replace were. Therefore, it is possible to tax pollution, and only minorly slow or even stimulate the economy. - Reproduced</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Taxation - Minnessota</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Taxation</subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="a">Backus, George</subfield>
  </datafield>
  <datafield tag="773" ind1=" " ind2=" ">
    <subfield code="a">International Journal of Public Administration</subfield>
  </datafield>
  <datafield tag="909" ind1=" " ind2=" ">
    <subfield code="a">41163</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">41163</subfield>
    <subfield code="d">41163</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">IIPA</subfield>
    <subfield code="b">IIPA</subfield>
    <subfield code="d">2018-07-19</subfield>
    <subfield code="h">Volume no: 22, Issue no: 6</subfield>
    <subfield code="p">AR41539</subfield>
    <subfield code="r">2018-07-19</subfield>
    <subfield code="w">2018-07-19</subfield>
    <subfield code="y">AR</subfield>
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