The Plastic Bag Tax: International Trends

Journal
Joseph, S-A.
International
Bulletin for International Taxation 2017 (Volume 71), No. 12
PriceUSD 45

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.