Critical issues in environmental taxation [electronic resource] : Volume VIII : International and comparative perspectives / editors, Claudia Dias Soares, ... [et al.].

Format:

Book

Contributor:

Soares, Cláudia Dias.

Language:

English

Subjects (All):

Environmental impact charges.

Taxation.

Physical Description:

1 online resource (798 p.)

Place of Publication:

Oxford : Oxford University Press, c2010.

Language Note:

English

Summary:

Critical Issues in Environmental Taxation is an internationally refereed publication devoted to environmental taxation issues on a worldwide basis. It seeks to provide insights and analysis for achieving environmental goals through tax policy. By sharing the perspectives of the authors in response to the diverse challenges posed by environmental taxation issues, effective approaches used in one country may be considered and possibly implemented by governmental authorities in. other countries Each volume contains pioneering and thought-provoking articles contributed by the world's leading envir

Contents:

Contents; Table of Cases; Table of Legislation; 1. ENVIRONMENTAL TAX REFORMS: EXPERIENCES AND POTENTIAL; 1. The Role of Fiscal Instruments in Environmental Policy; I. Introduction; II. The Role of Fiscal Instruments in Energy and Environmental Policy; III. Complementing Taxes with Other Fiscal Instruments; IV. Reduced VAT Rates on the Supply of Energy-Efficient Goods and Services; V. Direct Fiscal Incentives to Promote Energy-Efficiency; VI. Direct Fiscal Incentives in Comparison with Reduced VAT Rates; VII. Conclusions; 2. Scale of Economic Activity and Environmental Taxation

I. Foreword: The Climate and Economic ChallengesII. The Use of Environmental Taxation; III. Pigouvian Taxes and the Economy-Ecology Relationship; IV. Climate Change and Growth, Scale and Limits; 3. Why Are Environmental Tax Revenues Falling in the European Union?; I. Introduction; II. Types of Environmental Taxes in the EU; III. Trends in Environmental Tax Revenues; IV. Drivers of the Trends in Environmental Tax Revenues; V. The Role of Revenue-Raising Instruments in Environmental Policies; VI. Future Prospects

4. Ecological Tax Reform for Austria: An Evaluation of Economic and Emission EffectsI. Motivation; II. Environmental Tax Revenue in Austria; III. An Approach for an Environmental Tax Reform in Austria; IV. Macroeconomic Effects of the Environmental Tax Reform Approach; V. Effects on Energy Demand and CO[sub(2)] Emissions; VI. Summary and Conclusions; 5. Environmental Tax Reform: Administrative and Compliance Costs of Energy Taxes in the Czech Republic; I. Introduction; II. The Czech Tax System and its Organization; III. Transaction Costs of Taxation; IV. Administrative Costs

V. Compliance CostsVI. Conclusion; 6. Exploring the Potential of Harmonizing Environmental Tax Reform Efforts in the European Union; I. Introduction: The Role of Environmental Tax Reform to Support Sustainable Development in the EU; II. Methodology; III. Feasibility of ETR: Possible Future Scenarios for Environmental Taxes; IV. Areas of Applicability: The Role of ETR in the Context of EU Environmental Policy; V. The Experience with Environmental Taxes and Other Market-Based Instruments in EU Policy and Legislation: An Overview

VI. The Issue of Harmonization: Prospects for Enhanced Cooperation and the Open Method of Coordination (OMC)VII. Concluding Remarks; 7. China and Other Asian Countries Are Getting Ready to Catch up with Europe on Environmental Fiscal Reforms; I. Introduction; II. Other Asian Countries; III. Conclusions; 8. Roadmap for Improving Environmentally Related Taxation in China; I. Preface; II. A Roadmap for Building up an Environment-Related Taxation System in China; III. Design of Carbon Tax and Analysis of its Impacts; 2. MARKET-BASED INSTRUMENTS FOR CLIMATE PROTECTION

2.1. CROSS-SECTIONAL ANALYSIS

Notes:

Description based upon print version of record.

Includes bibliographical references and index.

Description based on publisher supplied metadata and other sources.

ISBN:

1-283-58254-6

9786613894991

0-19-161663-X

OCLC:

809313641