Author: Publisher:
ISBN: 9788491977018
Category :
Languages : en
Pages : 480
Book Description
Environmental Tax Studies for the Ecological Transition
Author: Environmental tax studies for the ecological transition
Author: Marta Villar EzcurraPublisher:
ISBN: 9788491976998
Category :
Languages : en
Pages : 523
Book Description
Ecological Transition and Environmental Taxation
Author: A. ComelliPublisher:
ISBN: 9788828854395
Category : Law
Languages : en
Pages : 0
Book Description
Handbook of Research on Environmental Taxation
Author: Janet E. MilnePublisher: Edward Elgar Publishing
ISBN: 1781952140
Category : Business & Economics
Languages : en
Pages : 529
Book Description
ÔIngeniously organized in a life cycle format, the Handbook covers environmental taxation concepts, design, acceptance, implementation, and impact. The universal themes discussed in each area will appeal to a broad range of readers.Õ Ð Larry Kreiser, Cleveland State University, US ÔThis book is a smart and useful readerÕs guide providing analytical tools for a full comprehension of environmental taxes, with an interdisciplinary approach that looks at all the different phases of environmental taxation: from the design to the implementation, the political acceptance and the impact on the economy. The authorsÕ effort is very successful in endowing academicians, policy makers and the general public with an excellent proof of the effectiveness of environmental taxes and green tax reforms.Õ Ð Alberto Majocchi, University of Pavia, Italy ÔPutting the words ÒenvironmentÓ next to ÒtaxationÓ might not always be the flavour of the month, but no modern society can ignore the value of the natural environment and the need to maintain its good quality and no competitive economy can prosper without the necessary tax revenues to function. Environmental taxation offers the prospect of moving towards a more resource-efficient economy, where preference is given to tax more what we burn, less what we earn. I welcome this contribution to the literature.Õ Ð Commissioner Connie Hedegaard, European Commission ÔThe Milne and Andersen volume provides a splendid treatment of environmental taxation that encompasses the basic conceptual issues, problems of tax design and implementation, and several insightful case studies that show how environmental taxes actually work in practice. It is the best overall treatment of environmental taxation available: comprehensive, rigorous, and readable.Õ Ð Wallace Oates, University of Maryland, US The Handbook of Research on Environmental Taxation captures the state of the art of research on environmental taxation. Written by 36 specialists in environmental taxation from 16 countries, it takes an interdisciplinary and international approach, focusing on issues that are universal to using taxation to achieve environmental goals. The Handbook explores the conceptual foundations of environmental taxation, essential elements for designing environmental tax measures, factors that influence the acceptance of environmental taxation, the variety of ways to implement environmental taxes, their environmental and economic impact and, finally, the larger question of the role of taxation among other policy approaches to environmental protection. Intermixing theory with case studies, the Handbook offers readers lessons that can be applied around the world. It identifies key bodies of research for people who are already working in the field or entering the field and highlights issues that call for more research in the future. With systematic analysis of key issues in environmental taxation, this book will appeal to researchers, governments, think tanks, NGOs, and academics in law, economics, political science and public finance, as well as students specializing in environmental taxation and other market-based instruments.
Environmental Taxation and Climate Change
Author: Hope AshiaborPublisher: Edward Elgar Publishing
ISBN: 0857937871
Category : Science
Languages : en
Pages : 255
Book Description
'Whilst green taxes face new challenges, there is now an accumulated international experience on which to reflect. This new collection of papers, providing material for further vigorous argument, evinces a keen appreciation of these realities. I recommend this generally very readable book as a helpful reflection of some recent key concerns in the environmental policy area. It constitutes a welcome addition to the literature, inviting critical responses from the specialist, but also drawing in the newcomer to the subject.' – John Snape, University of Warwick, UK 'The level of public and political debate on carbon taxes is low. Politicians fear the impact of a carbon tax on businesses and low income groups, as well as on their popularity among voters. This valuable book studies carbon taxes from many angles with ample attention paid to practical examples and shows that a smartly designed carbon tax is an indispensable instrument in the transition to a less carbon dependent economy.' – Jonathan Verschuuren, The University of Sydney, Australia and Tilburg University, The Netherlands Containing an authoritative set of original essays, Environmental Taxation and Climate Change provides fresh insights and analysis on how environmental sustainability can be achieved through fiscal policy. Written by distinguished environmental taxation scholars from around the world, this timely volume covers a range of hotly debated subjects including carbon related taxation in OECD countries, implications of environmental tax reforms, innovative environmental taxation and behavioural strategies, as well as many other relevant topics. This up-to-date and well-informed book will appeal to policymakers in government as well as students, researchers and academics in environmental law and other academic disciplines.
Environmental Pricing
Author: Larry KreiserPublisher: Edward Elgar Publishing
ISBN: 1785360256
Category : Law
Languages : en
Pages : 266
Book Description
Environmental taxes can be efficient tools for successful environmental policy. Their use, however, has been limited in many countries. This thoughtful book explores the scope of environmental pricing and examines a variety of national experiences in e
Towards Ecological Taxation
Author: David RussellPublisher: CRC Press
ISBN: 1317009037
Category : Business & Economics
Languages : en
Pages : 225
Book Description
Governments around the world are struggling to meet their commitments to achieve targets relating to reductions in greenhouse gases. Many writers advocating ways to achieve these targets offer radical but often impractical approaches that do not offer a way forward within the existing economic model. In contrast, Towards Ecological Taxation is a pragmatic consideration of realistic possibilities by an author from the world of accounting. Based on his research into the implications of changes in the UK motor taxation regime for company cars, David Russell considers the broader efficacy of taxation policy as a mechanism for reducing demand for fossil fuels and encouraging a shift towards carbon-neutral energy production. He incorporates the findings of a number of studies into his analysis, along with a wider consideration of tax regimes. Dr Russell suggests a way forward that will attract the interest of researchers, policy makers and decision makers wanting a better understanding of how taxation could be used innovatively, but within the existing economic status quo, to deliver specific and measurable reductions in CO2. Such a distinctive approach makes this book a valuable addition to the literature on environmental issues and the always thought provoking titles in the Corporate Social Responsibility Series.
The Political Economy of Environmentally Related Taxes
Author: OECDPublisher: OECD Publishing
ISBN: 9264025537
Category :
Languages : en
Pages : 203
Book Description
This book provides a comprehensive discussion on the effectiveness of environmentally related taxes and their potential for wider use.
Taking on Climate Change Through Green Taxation
Author: Dinis, Ana ArrombaPublisher: IGI Global
ISBN: 166848594X
Category : Science
Languages : en
Pages : 438
Book Description
Since environmental issues entered the global agenda, governments have directing businesses towards sustainability. The term "sustainability" is commonly associated with a firm’s environmental attentiveness, although there are two other areas in which companies should be sustainable: social, to achieve an adequate relationship and fluid communication with their stakeholders, and economic, to accomplish transparent management and correct distribution of the wealth that is generated. The growing demand for corporate transparency encourages the publication of sustainability or corporate social responsibility (CSR) reports, providing information of a non-financial nature concerning the social and environmental dimensions of business activity, namely relations with local communities, the protection of human rights, corporate governance, and adaptation to climate change. Being no exception, and following the European agenda for sustainability development, several governments have implemented tax measures that promote sustainable consumption and production patterns to reduce energy dependence on external sources and efficiently achieve international targets, among others, within a context of neutrality of the tax system. This is where environmental tax incentives come in, underlying a paradigm shift. The relationship between tax policy and environmental policy is seen by governments as an opportunity to adjust the tax system to a more energy-efficient economy in the use of resources. For instance, green tax incentives motivate investors to invest in green properties, encouraging them to opt for greener solutions. That is, tax incentives should be viewed as a tool to empower taxpayers to change actions that may reduce carbon emissions and contribute to sustainability. Taking on Climate Change Through Green Taxation provides applied research on increasing green tax literacy to build the capacity of companies to adopt sustainable practices in favor of environmental protection, to raise companies' awareness of sustainable reporting, and to increase international discussion on the issue of environmental taxation and its impact on more sustainable business decisions. Led by business experts with over 20 years of experience, this book will cover topics such as corporate social responsibility, environmental tax management, and sustainable tax policy. This resource is ideal for policymakers, corporate governance and social responsibility professionals, and researchers interested in taxation, accounting, auditing, finance, corporate governance, and corporate social responsibility.
Environmental Policy and Time Consistency
Author: Peter William KennedyPublisher: World Bank Publications
ISBN:
Category : Aggregate Emissions
Languages : en
Pages : 48
Book Description
As instruments for controlling pollution, how do emissions taxes and emissions trading compare in terms of the incentives they create to adopt cleaner technologies? Emissions taxes may have a slight advantage over emissions trading.