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.
The Handbook of Research on Energy and Environmental Finance 4.0 is an international reference that provides understanding and lessons learned in all aspects of EEF in individual, organizational, and societal experiences.
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 ...
CRITICAL ISSUES IN ENVIRONMENTAL TAXATION Series Editors: Larry Kreiser, Cleveland State University, USA, ... the series include: Volume IX Environmental Taxation in China and Asia-Pacific Achieving Environmental Sustainability through ...
See Hugh J. Ault, 'Tax Competition and Tax Cooperation: A Survey and Reassessment' in Jérôme Monsenego and Jan Bjuvberg (eds), International Taxation in a Changing Landscape: Liber Amicorum in Honour of Bertil Wiman (Wolters Kluwer ...
Similarly, being able to adopt the tax-favored non-corporate form may lessen the capital allocation distortions associated with the corporate tax. It is a question to be resolved empirically how the choice of organizational form ...
... published by Oxford University Press Titles in the series include: Volume IX Environmental Taxation in China and Asia-Pacific Achieving Environmental Sustainability through Fiscal Policy Edited by Larry Kreiser, Julsuchada Sirisom, ...
The Handbook of Research on Challenges in Public Economics in the Era of Globalization evaluates a variety of new challenging issues that have directly affected the world economy in terms of the economic units, institutions, and social life ...
... published by Oxford University Press Titles in the series include: Volume IX Environmental Taxation in China and Asia-Pacific Achieving Environmental Sustainability through Fiscal Policy Edited by Larry Kreiser, Julsuchada Sirisom, ...
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.
When it comes to aid and subsidies in the domain of taxation, EU and WTO regimes have substantial similarities in their ... 2010, and C. Micheau, State Aid, Subsidy and Tax Incentives under EU and WTO Law, Wolters Kluwer, 2014.