Environmental Taxes

Environmental Taxes PDF
Author: Kalle Määttä
Publisher: Edward Elgar Publishing
ISBN: 9781781958797
Size: 29.28 MB
Format: PDF, Kindle
Category : Business & Economics
Languages : en
Pages : 114
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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.

Budget 2011 And Environmental Taxes

Budget 2011 and Environmental Taxes PDF
Author: Great Britain: Parliament: House of Commons: Environmental Audit Committee
Publisher: The Stationery Office
ISBN: 9780215560438
Size: 70.46 MB
Format: PDF, Kindle
Category : Environmental impact charges
Languages : en
Pages : 96
View: 5866

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The Environmental Audit Committee claims the Treasury has undermined public trust in green taxes by appearing to use them as a revenue raising tool rather than a serious attempt to change environmentally damaging behaviour. The MPs single out two recent tax changes for particular criticism: cutting a penny off Fuel Duty while providing no new incentives to switch to lower carbon alternatives; and proposed changes to Air Passenger Duty will do nothing to reduce emissions or make it a more effective environmental tax. The Treasury needs to adopt a coherent strategy for environmental taxation, setting out its objectives and rationale, the basis on which rates are set, and how their impact will be evaluated. With green taxes there is a strong case for ring-fencing some of the revenues for investment in green alternatives - for instance using fuel duty to reduce public transport fares - in order to build trust and support for environmental taxes. Environmental taxes need to be straightforward so that taxpayers understand the behavioural change signal being sent. In practice their growing complexity means that many businesses are unaware of the cumulative impact of the environmental taxes affecting them. They must also be seen as fair so that political support can be built for environmental taxation. Also, the Plan for Growth, published alongside the Budget, does not provide the much needed step-change to aid the transition to a low-carbon economy. The Government should demonstrate greater commitment to putting the green economy at the heart of growth plans.

Environmental Taxes And Fiscal Reform

Environmental Taxes and Fiscal Reform PDF
Author: L. Castellucci
Publisher: Springer
ISBN: 0230392407
Size: 36.52 MB
Format: PDF, ePub, Mobi
Category : Political Science
Languages : en
Pages : 276
View: 5357

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A review of the literature on environmental taxes, focusing on European experiences, and analysing how such taxes can contribute to green causes as well as reducing the tax burden from "ordinary" taxation. The authors examine the potential 'double dividend' from tax reform for helping the environment, reducing unemployment and encouraging growth.

Environmental Taxes Handbook

Environmental Taxes Handbook PDF
Author: Ian Fleming
Publisher: Spiramus Press Ltd
ISBN: 1904905420
Size: 24.80 MB
Format: PDF, Mobi
Category : Business & Economics
Languages : en
Pages : 208
View: 646

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Some aspect or other of the negative impact of human activities upon the environment hits the headlines on an almost daily basis. While differences remain between the major industrialised nations over the steps which should be taken to reduce that impact, many European countries, including the UK, have introduced rules to their tax systems to penalise those activities likely to cause most environmental damage, and have introduced tax incentives to reduce detrimental environmental impact. Businesses which are involved in any activity identified by the law as attracting an environmental tax penalty will need to know what their liabilities and obligations are. Equally, businesses eligible for environmental tax incentives will want to be in a position to claim their full entitlement to allowances. This book covers the UK “penalty” taxes, namely landfill tax, climate change levy and the aggregates levy, as well as the topical issue of the EU emissions trading scheme and the system which allows companies a tax deduction for the costs of cleaning up contaminated land. It also deals with the tax incentives, such as special benefit rules for cars with low CO2 emissions and tax incentives to encourage staff to cycle to work. The book provides a comprehensive guide to the current range of UK environmental taxes and incentives aimed at businesses (and their advisers) potentially affected by them.

Environmental Taxes On Exhaustible Resources

Environmental Taxes on Exhaustible Resources PDF
Author: Jan Angenendt
Publisher: diplom.de
ISBN: 3836638681
Size: 47.31 MB
Format: PDF
Category : Business & Economics
Languages : en
Pages : 100
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Inhaltsangabe:Introduction: The link between greenhouse gases and global warming is scientifically well established nowadays. The burning of fossil fuels causes a large part of the world s greenhouse gas emissions. For example, the burning of a ton of coal leads to the release of a certain amount of carbon dioxide into the atmosphere where it adds to the presently already increased stock of greenhouse gases. Consequently any further burning of coal is exacerbating the problem of climate change. This externality calls for political intervention on resource markets and the question arises which policies should be implemented. In this thesis, the multitude of optimal solutions taxation offers is derived. Any analysis of possible policy options on this topic has to consider that fossil fuels are no normal goods. Their total supply over time is determined only by nature. The owner of a resource deposit earns profit by extracting a given stock in time. Correspondingly, the value of the resource deposits is being determined by the discounted stream of future profits that can be expected from selling the stock (which can be affected by future changes in regulation). This implies that a regulator should pay special attention to the reactions of the supply side of fossil resource markets to his policies, but it also allows him to use a broad range of regulation policies regarding taxation. The clue is to set different incentives to extract the resource at different points in time. The resulting multiplicity of policy options can be used to correct different kinds of market failure. Sinn summarized the relationship between political intervention and supply side reactions against the background of climate change in his theory of the green paradox . It states that a lenient gradually tightening environmental policy leads to the counterproductive effect of falling resource prices and an increase in resource extraction in the present and the near future. This effect and the insight that gradually relaxing measures set the right incentives led Sinn to recommend falling tax rates as the optimal regulation policy to slow down climate change. Another aspect that threatens the future profits of resource owners is the development of substitutes to fossil resources, for example alternative methods of energy production. The availability of those technologies sets an upper limit to the market price of fossil fuels and leads to a faster depletion of the (economically [...]

Environmental Taxation Law

Environmental Taxation Law PDF
Author: Mr Jeremy de Souza
Publisher: Ashgate Publishing, Ltd.
ISBN: 1409493172
Size: 12.41 MB
Format: PDF, ePub, Docs
Category : Law
Languages : en
Pages : 648
View: 1657

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This excellent volume examines the legal implications of introducing environmental taxes and other economic instruments into the regulatory framework of UK law. In doing so, it analyzes and explains the difficulties of grafting environmental taxes onto the complexities of existing regulatory structures, not all of which, of course, were originally devised with environmental considerations in mind.

Handbook Of Research On Environmental Taxation

Handbook of Research on Environmental Taxation PDF
Author: Janet E. Milne
Publisher: Edward Elgar Publishing
ISBN: 1781952140
Size: 28.83 MB
Format: PDF, ePub, Docs
Category : Business & Economics
Languages : en
Pages : 510
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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

Environmental Taxation and Climate Change PDF
Author: Hope Ashiabor
Publisher: Edward Elgar Publishing
ISBN: 0857937871
Size: 41.19 MB
Format: PDF
Category : Science
Languages : en
Pages : 236
View: 445

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'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.

The Role Of Revenue Recycling Schemes In Environmental Tax Selection

The Role of Revenue Recycling Schemes in Environmental Tax Selection  PDF
Author: Govinda R. Timilsina
Publisher: World Bank Publications
ISBN:
Size: 45.32 MB
Format: PDF
Category : Carbon Tax
Languages : en
Pages : 52
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Abstract: This study examines the roles of revenue recycling schemes for the selection of alternative tax instruments (i.e., carbon-, sulphur-, energy- and output-tax) to reduce CO2 emissions to a specified level in Thailand. A static, single period, multi-sectoral computable general equilibrium (CGE) model of the Thai economy has been developed for this purpose. This study finds that the selection of a tax instrument to reduce CO2 emissions would be significantly influenced by the scheme to recycle the tax revenue to the economy. If the tax revenue is recycled to finance cuts in the existing labour or indirect tax rates, carbon tax would be more efficient than the sulphur-, energy- and output-taxes to reduce CO2 emissions. On the other hand, if the tax revenue is recycled to households through a lump-sum transfer, sulphur and carbon taxes would be more efficient than energy and output taxes. The ranking between the sulphur and carbon taxes under the lump sum transfer scheme depends on substitution possibility of fossil fuels. Sulphur tax is found superior over carbon tax at the higher substitution possibility between fossil fuels; the reverse is found true at the lower substitution possibility. In all schemes of revenue recycling considered, the output tax is found to be the most costly (i.e., in welfare terms) despite the fact that it generates two to three times higher revenue than the other tax instruments.