Environmental Policy: Environmentally Related Tax Revenue (Edition 2022)

Environmental Policy: Environmentally Related Tax Revenue (Edition 2022)
Author:
Publisher:
Total Pages: 0
Release: 2022
Genre:
ISBN:

The OECD maintains a database of Policy Instruments for the Environment (PINE), originally developed in co-operation with the European Environment Agency (EEA) . The database contains detailed qualitative and quantitative information on environmentally related taxes, fees and charges, tradable permits, deposit-refund systems, environmentally motivated subsidies and voluntary approaches used for environmental policy.

Environmental Policy: Environmentally Related Tax Revenue Accounts (Edition 2022)

Environmental Policy: Environmentally Related Tax Revenue Accounts (Edition 2022)
Author:
Publisher:
Total Pages: 0
Release: 2022
Genre:
ISBN:

This dataset presents the data collected from OECD and partner economies on environmentally related tax revenue accounts with a breakdown by tax-base category and industrial activity. The data collection follows the OECD methodological guidelines for compiling Environmentally Related Tax Revenue (ERTR) accounts in line with the System of Environmental-Economic Accounting - Central Framework (SEEA-CF).

Handbook of Research on Environmental Taxation

Handbook of Research on Environmental Taxation
Author: Janet E. Milne
Publisher: Edward Elgar Publishing
Total Pages: 529
Release: 2012-01-01
Genre: Business & Economics
ISBN: 1781952140

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 Taxes and Green Tax Reform

Environmental Taxes and Green Tax Reform
Author: Organisation for Economic Co-operation and Development. Environment Policy Committee
Publisher:
Total Pages: 70
Release: 1997
Genre: Business & Economics
ISBN:

Most OECD countries have introduced various ecotaxes, but only a few are implementing comprehensive green tax reforms. This report reviews the 1997 situation and the lessons which can be drawn e.g. as to the competitiveness, social equity and employment implications of green taxes.

Green Taxation and Environmental Sustainability

Green Taxation and Environmental Sustainability
Author: Lawrence A. Kreiser
Publisher: Edward Elgar Publishing
Total Pages: 305
Release: 2012
Genre: Science
ISBN: 1781952183

Green Taxation and Environmental Sustainability explores the critical issue of how taxes can be applied across relevant environmental issues _ including transport, nuclear power, and water and waste management _ to achieve sustainability. Containing topical chapters written by environmental experts, the book covers a number of key issues, including interaction of biofuels and EU state aid rules; territorial differences for transport fuel demand; electric vehicles, taxation and electricity transmission; public policy issues on the disposal of high-level radioactive waste in Japan; landfill and waste incineration taxes; and many other topics. This insightful study will appeal to policy makers in government, as well as to students and academics in environmental law, environmental economics and environmental sustainability.

Environmental Tax Reform

Environmental Tax Reform
Author: Mr.Dirk Heine
Publisher: International Monetary Fund
Total Pages: 39
Release: 2012-07-01
Genre: Business & Economics
ISBN: 1475505280

This paper recommends a system of upstream taxes on fossil fuels, combined with refunds for downstream emissions capture, to reduce carbon and local pollution emissions. Motor fuel taxes should also account for congestion and other externalities associated with vehicle use, at least until mileage-based taxes are widely introduced. An examination of existing energy/environmental tax systems in Germany, Sweden, Turkey, and Vietnam suggests that there is substantial scope for policy reform. This includes harmonizing taxes for pollution content across different fuels and end-users, better aligning tax rates with values for externalities, and scaling back taxes on vehicle ownership and electricity use that are redundant (on environmental grounds) in the presence of more targeted taxes.

Environmental Taxation and Green Fiscal Reform

Environmental Taxation and Green Fiscal Reform
Author: Larry Kreiser
Publisher: Edward Elgar Publishing
Total Pages: 335
Release: 2014-08-29
Genre: Business & Economics
ISBN: 1783478179

The book combines perspectives from leading environmental taxation scholars on both the theory and impact of different policies. It covers topics such as theoretical assumptions of environmental taxes; the relationship between environmental taxes and t

Tax Law and the Environment

Tax Law and the Environment
Author: Roberta F. Mann
Publisher: Lexington Books
Total Pages: 309
Release: 2020-07-06
Genre: Law
ISBN: 1498559670

Tax Law and the Environment: A Multidisciplinary and Worldwide Perspective takes a multidisciplinary approach to explore the ways how tax policy can is used solve environmental problems throughout the world, using a multi-jurisdictional and multidisciplinary approach. Environmental taxation involves using taxes to impose a cost on environmentally harmful activities or tax subsidies to provide preferred tax treatment to more sustainable alternatives to those harmful activities. This book provides a detailed analysis of environmental taxation, with examples from around the world. As the extraction, processing and use of energy use resources is has been a major cause of environmental harm, this book explores the taxation and subsidization of both fossil fuels and renewable energy. Its analysis of the past, present, and future potential of environmental taxation will help policymakers move economies toward sustainability, as well as and informing students, academics, and citizens about tax solutions for pressing environmental issues.