Superfund Taxes and Expenditures: Regional Redistributions

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Abstract
The expenditure side of the Superfund program has been analyzed by Barnett (1985). He found that the Environmental Protection Agency has allocated cleanup expenditures to various uncontrolled hazardous waste sites so as to minimize the actual or potential damages to society. Unfortunately, Barnett’s analysis focused solely on the expenditure allocation side of the program. The revenue side of the Superfund program has received very little attention. The principal objective of this paper is to address part of this deficiency by exploring the efficiency and equity aspects of Superfund financing arrangements with particular emphasis on the regional implications of the fund.

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