[PDF] Tax And The Environment eBook

Author : Roberta F. Mann
Publisher : Lexington Books
Page : 309 pages
File Size : 33,18 MB
Release : 2020-07-06
Category : Law
ISBN : 1498559670

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Tax Law and the Environment: A Multidisciplinary and Worldwide Perspective takes a multidisciplinary approach to explore the ways how tax policy can is used solve environmental problems throughout the world, using a multi-jurisdictional and multidisciplinary approach. Environmental taxation involves using taxes to impose a cost on environmentally harmful activities or tax subsidies to provide preferred tax treatment to more sustainable alternatives to those harmful activities. This book provides a detailed analysis of environmental taxation, with examples from around the world. As the extraction, processing and use of energy use resources is has been a major cause of environmental harm, this book explores the taxation and subsidization of both fossil fuels and renewable energy. Its analysis of the past, present, and future potential of environmental taxation will help policymakers move economies toward sustainability, as well as and informing students, academics, and citizens about tax solutions for pressing environmental issues.

Author : Anuschka Bakker
Publisher : IBFD
Page : 517 pages
File Size : 21,44 MB
Release : 2009
Category : Environmental impact charges
ISBN : 9087220464

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This book highlights the opportunity to save taxes and the environment. It provides a thorough overview of both environmental taxes and tax incentives related to environmentally friendly investments and activities. It starts with a general introduction into the principles of environmental taxation and then, by looking at a set of 13 countries, the book provides an analysis of tax measures in the field of direct and indirect taxation with regard to the environment. It concludes with a comparative overview of the tax measures in the countries discussed.

Author : Alice Pirlot
Publisher : Edward Elgar Publishing
Page : 351 pages
File Size : 14,59 MB
Release : 2017-10-27
Category : Law
ISBN : 1786435519

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This timely book brings clarity to the debate on the new legal phenomenon of environmental border tax adjustments. It will help form a better understanding of the role and limits these taxes have on environmental policies in combating global environmental challenges, such as climate change.

Author : Kalle Määttä
Publisher : Edward Elgar Publishing
Page : 136 pages
File Size : 27,85 MB
Release : 2006-01-01
Category : Business & Economics
ISBN : 9781781958797

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Environmental taxes differ from each other according to the functions they serve and the manner in which they are implemented. This study highlights the appropriateness of different kinds of environmental taxes against a rigorous framework of theory and case study evidence. The purpose of this book is to analyse the way in which environmental taxes are categorized and which factors affect the effectiveness and efficiency of the different kinds of environmental taxes in practice. This pragmatic approach is emphasized along with the multiplicity of regulatory problems such as: At what level should the environmental tax rate be set? What is the proper time schedule for introducing an environmental tax? What are the most appropriate taxable characteristics and how should they be determined? What activities should be exempt from environmental taxation? How can tax relief be implemented? These are only some of the regulatory problems explored in this study, which also encompasses an examination of the theory of regulation. The author argues that economists have often paid too little attention to the administrative and legal issues concerning the implementation of legislation, such as environmental tax laws, which are of course vital to the success of any potential policy. Lawyers too have in turn neglected the theory of regulation, which would assist in analyising problems in a future-oriented way. Environmental taxes will therefore be of great interest to a wide audience of environmental economists, law and economics scholars as well as policymakers.--Back cover.

Author : Organisation for Economic Co-operation and Development. Environment Policy Committee
Publisher :
Page : 70 pages
File Size : 18,25 MB
Release : 1997
Category : Business & Economics
ISBN :

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Most OECD countries have introduced various ecotaxes, but only a few are implementing comprehensive green tax reforms. This report reviews the 1997 situation and the lessons which can be drawn e.g. as to the competitiveness, social equity and employment implications of green taxes.

Author : Mr.Dirk Heine
Publisher : International Monetary Fund
Page : 39 pages
File Size : 49,65 MB
Release : 2012-07-01
Category : Business & Economics
ISBN : 1475505280

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This paper recommends a system of upstream taxes on fossil fuels, combined with refunds for downstream emissions capture, to reduce carbon and local pollution emissions. Motor fuel taxes should also account for congestion and other externalities associated with vehicle use, at least until mileage-based taxes are widely introduced. An examination of existing energy/environmental tax systems in Germany, Sweden, Turkey, and Vietnam suggests that there is substantial scope for policy reform. This includes harmonizing taxes for pollution content across different fuels and end-users, better aligning tax rates with values for externalities, and scaling back taxes on vehicle ownership and electricity use that are redundant (on environmental grounds) in the presence of more targeted taxes.

Author : Asbjorn Eriksson
Publisher : Bloomsbury Publishing USA
Page : 255 pages
File Size : 20,65 MB
Release : 1991-11-08
Category : Business & Economics
ISBN : 0313368988

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This book brings together the work of scholars from England, France, Germany, Sweden, and the United States to examine the ways in which industrialized nations have used and are developing tax laws to help alleviate environmental problems. For each country, the contributors offer a thorough review of existing and proposed initiatives and an in-depth evaluation of their effectiveness. They also discuss the theoretical framework behind environmental tax initiatives, explain alternative systems to taxation, reveal problems in dealing with environmental concerns that are common to all of the countries studied, and suggest ways to more efficiently coordinate tax and environmental policies. Based on their research, the contributors conclude that the general tax systems of the United States and other countries unintentionally conflict with environmental policies and that no country has yet been able to adequately control automobile pollution, although some have had varying degrees of success in other areas. The volume begins with an introduction that presents a nontechnical discussion of the current economic thinking on environmental taxes and alternatives such as direct government regulation and granting polluters limited or tradable rights to pollute. The following chapters discuss each country in turn. Each chapter first examines the institutional framework of the country--central versus regional government, how legislation is enacted and executed, the distribution of authority over environmental matters, and important environmental policy goals. Next, the compatability of the tax system with environmental goals is analyzed. Finally, there is a thorough treatment of that country's environmental tax initiatives, including an in-depth assessment of their relative success or failure. Policymakers, lobbyists, economists, and attorneys will find Taxation for Environmental Protection enlightening reading.

Author : Stephen Smith
Publisher : Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publication and Information Center
Page : 132 pages
File Size : 10,54 MB
Release : 1993
Category : Business & Economics
ISBN :

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Discusses the tax and environmental policy issues of environmental taxes.

Author : Lawrence A. Kreiser
Publisher : Edward Elgar Publishing
Page : 305 pages
File Size : 17,67 MB
Release : 2012
Category : Science
ISBN : 1781952183

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Green Taxation and Environmental Sustainability explores the critical issue of how taxes can be applied across relevant environmental issues _ including transport, nuclear power, and water and waste management _ to achieve sustainability. Containing topical chapters written by environmental experts, the book covers a number of key issues, including interaction of biofuels and EU state aid rules; territorial differences for transport fuel demand; electric vehicles, taxation and electricity transmission; public policy issues on the disposal of high-level radioactive waste in Japan; landfill and waste incineration taxes; and many other topics. This insightful study will appeal to policy makers in government, as well as to students and academics in environmental law, environmental economics and environmental sustainability.

Author : Paul Ekins
Publisher :
Page : 0 pages
File Size : 15,42 MB
Release : 2011
Category : Environmental impact charges
ISBN :

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A comprehensive analysis of an environmental tax reform where people are taxed on pollution and the use of natural resources instead of on their income, this book looks at the challenges involved in implementing this tax reform across Europe.