A DESIGN OF ENVIRONMENTAL TAXES IN JAPAN

This paper has two objectives, based on the assumption that an environ mental tax should in future be introduced in the Japanese tax system. One is to clarify general background of environmental issues in relati on to the adoption of such a tax. The other is to design a desirable f orm of environmental tax. Based upon these considerations, the introdu ction of a new carbon/energy tax is recommended in Japan to solve glob al environmental problems in the future.