TY - RPRT A1 - Berger, Wolfram A1 - Markwardt, Gunther A1 - Schnellenbach, Jan T1 - Entwicklung eines Indikatorensystems für die unternehmerische Leistungsfähigkeit des Lausitzer Mittelstandes Y1 - 2020 UR - https://wirtschaftsregion-lausitz.de/wp-content/uploads/2022/08/2._Indikatorensystem-fuer-unternehmerische-Leistungsfaehigkeit-des-Mittelstandes_Schlussbericht.pdf PB - Wirtschaftsregion Lausitz GmbH CY - Cottbus ER - TY - GEN A1 - Berger, Wolfram A1 - Nagase, Yoko T1 - A landfill tax refund scheme : analysis and simulation for local governments in the UK T2 - International journal of environment and waste management : IJEWM N2 - Taxes on waste such as a conventional landfill tax belong to a policymakers standard arsenal to reduce pollution, encourage recycling and reuse of materials, and promote the circular economy. Yet introducing or tightening such taxes typically causes political resistance from the regulated parties. We propose a tax refund scheme that can mitigate this problem. Under the scheme, waste management authorities would be required to pay a tax on landfill waste before the resulting tax revenue is rebated to them. Waste-reducing efforts would be stimulated because the refund structure rewards authorities that outperform others in reducing landfilled waste. Using the 2019–2020 data on municipal solid waste we present a simulation of our policy proposal for the UK that can serve as a policy design blueprint for other countries. The information requirements for the policy scheme are low, and its design and administration are simple. KW - Waste management KW - Municipal solid waste KW - Refundable disposal tax KW - Circular economy Y1 - 2025 U6 - https://doi.org/10.1504/IJEWM.2024.10068220 SN - 1478-9868 VL - 38 IS - 1 SP - 1 EP - 23 PB - Inderscience Enterprises CY - Geneva ER -