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Author: Publisher: ISBN: 9789279332302 Category : Air Languages : en Pages : 42
Book Description
This guide provides a framework and practical recommendations for establishing environmental tax statistics. It offers harmonised terminology, concepts, classifications and rules. The guide also offers help to compilers on data sources and methods and on the interpretation of indicators.
Author: Publisher: ISBN: 9789279332302 Category : Air Languages : en Pages : 42
Book Description
This guide provides a framework and practical recommendations for establishing environmental tax statistics. It offers harmonised terminology, concepts, classifications and rules. The guide also offers help to compilers on data sources and methods and on the interpretation of indicators.
Author: Janet E. Milne Publisher: 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.
Author: Penny Hamilton Publisher: Tolley ISBN: 9780754517870 Category : Environmental impact charges Languages : en Pages :
Book Description
A revised complete guide to environmental taxes, increasingly important in today's world. This book contains all relevant legislation and commentary, including the new rules on the climate change levy coming into force in 2001. It provides a practical understanding of these new and often complex taxes.
Author: Lawrence Herbert Goulder Publisher: ISBN: Category : Environmental impact charges Languages : en Pages : 56
Book Description
In recent years there has been great interest in the possibility of substituting environmentally motivated or 'green' taxes for ordinary income taxes. Some have suggested that such revenue-neutral reforms might offer a 'double dividend:' not only (1) improve the environment but also (2) reduce certain costs of the tax system. This paper articulates different notions of 'double dividend' and examines the theoretical and empirical evidence for each. It also draws connections between the double dividend issue and principles of optimal environmetal taxation in a second-best setting. A weak double dividend claim is that returning tax revenues through cuts in distortionary taxes leads to cost savings relative to the case where revenues are returned lump sum. This claim is easily defended on theoretical grounds and (thankfully) receives wide support from numerical simulations. The stronger versions contend that revenue-neutral swaps of environmental taxes for ordinary distortionary taxes involve zero or negative gross costs. Analyses numerical results tend to cast doubt on the strong double dividend claim. Yet the theoretical case against the strong form is not air-tight, and numerical dividend claim is dividend claim is rejected (upheld) are related to the conditions where the second-best optimal environmental tax is less than (greater than) the marginal environmental damages. The difficulty of establishing a strong double dividend claim heightens the importance of attending to and evaluating the (environmental) benefits from environmental taxes.
Author: Lawrence H. Goulder Publisher: ISBN: Category : Languages : en Pages :
Book Description
In recent years there has been great interest in the possibility of substituting environmentally motivated or quot;greenquot; taxes for ordinary income taxes. Some have suggested that such revenue- neutral reforms might offer a quot;double dividend:quot; not only (1) improve the environment but also (2) reduce certain costs of the tax system. This paper articulates different notions of quot;double dividendquot; and examines the theoretical and empirical evidence for each. It also draws connections between the double dividend issue and principles of optimal environmental taxation in a second-best setting. A weak double dividend claim is that returning tax revenues through cuts in distortionary taxes leads to cost savings relative to the case where revenues are returned lump sum. This claim is easily defended on theoretical grounds and (thankfully) receives wide support from numerical simulations. The stronger versions contend that revenue-neutral swaps of environmental taxes for ordinary distortionary taxes involve zero or negative gross costs. Theoretical analyses and numerical results tend to cast doubt on the strong double dividend claim. At the same time, the theoretical case against the strong form is not air-tight, and the numerical evidence is mixed. In simple models, the conditions under which the strong double dividend claim is rejected (upheld) are closely related to the conditions under which the second-best optimal environmental tax is less than (greater than) the marginal environmental damages.
Author: Penny Hamilton Publisher: Butterworth-Heinemann ISBN: 9780406988799 Category : Environmental impact charges Languages : en Pages : 856
Book Description
A complete guide to environmental taxes, increasingly important in today's world. This book contains all relevant legislation and commentary, including the rules on climate change levy. It provides a practical understanding of these new and often complex taxes.The book comprises three main sections, namely: Landfill Tax Climate Change Levy Aggregates LevyThe book contains all relevant legislation on this fast expanding area. It also contains commentary which provides an overview of the relevant provisions to aid interpretation of the legislation.LexisNexis UK and CIMA Publishing are offering CIMA members a discount on this product. Please go to www lexisnexis.co.uk/cimapublishing to see if you qualify and to order.
Author: Mrs.Sage De Clerck Publisher: International Monetary Fund ISBN: 1498379214 Category : Business & Economics Languages : en Pages : 470
Book Description
The 2007–09 international financial crisis underscored the importance of reliable and timely statistics on the general government and public sectors. Government finance statistics are a basis for fiscal analysis and they play a vital role in developing and monitoring sound fiscal programs and in conducting surveillance of economic policies. The Government Finance Statistics Manual 2014 represents a major step forward in clarifying the standards for compiling and presenting fiscal statistics and strengthens the worldwide effort to improve public sector reporting and transparency.
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Author: Janet E. Milne
Author: Penny Hamilton
Author: George R. Farrah
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Author: Lawrence Herbert Goulder
Author: Lawrence H. Goulder
Author: Penny Hamilton
Author: Mrs.Sage De Clerck