The Plastic Bag Tax: International Trends
Journal
Country
International
Published Date
Issue
Bulletin for International Taxation 2017 (Volume 71), No. 12
Document
In this article, the author provides a review of the literature on plastic bag bans and taxation, and examines the experiences of four countries, supplementing the research with several studies of other jurisdictions. The resulting analysis provides guidance for policymakers considering a plastic bag tax or redefining their approach.