Environmental Taxes and Charges and EC Fiscal Harmonisation

Environmental Taxes and Charges and EC Fiscal Harmonisation
Author: Ernst Mohr
Publisher:
Total Pages: 28
Release: 1990
Genre: Environmental impact charges
ISBN:

Command and control instruments (e.g. standards, permits and licenses) have not been very successful in reducing environmental problems in the past. They should be replaced by market-oriented instruments, such as a system of environmental taxes and charges. Such a system would provide incentives to reduce the demand for polluting activities or to substitute other goods for pollution-intensive commodities. Further, it would provide incentives to continually apply the most advanced abatement technology available. With international or global environmental problems on the upsurge, there is an increasing role for environmental policy coordination at the Community level. Coordination of environmental policy should in general stop short of a harmonisation of environmental tax and charge rates, as differential tax and charge rates can very frequently be made compatible with the needs of the completed Internal Market 1992. In the absence of transboundary spillovers, environmental policy can be completely decentralised if polluting activities can be charged without using integrated control devices. If integrated control devices are unavoidable, only the tax or charge base needs to be harmonised. Tax and charge rates should be fixed by national authorities. Furthermore, if there are no transboundary spillovers and if goods are taxed at the consumption level, only norms for the declaration of polluting components should be set at the Community level. If goods are taxed at the production level, an integrated market requires the harmonisation of tax bases and tax rates at the cost of major environmental distortions. If there are international environmental spillovers and if side payments between countries are not feasible, merely international diffusion norms should be set at the Community level. If spillovers are global (e.g. in the case of the ozone hole and climate change), tax or charge bases as well as rates should be harmonised at the Community level.

Environmental Taxes and Fiscal Reform

Environmental Taxes and Fiscal Reform
Author: L. Castellucci
Publisher: Springer
Total Pages: 314
Release: 2012-11-30
Genre: Political Science
ISBN: 0230392407

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.

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.

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

Critical Issues in Environmental Taxation

Critical Issues in Environmental Taxation
Author: Claudia Dias Soares
Publisher: Oxford University Press
Total Pages: 798
Release: 2010-10-07
Genre: Law
ISBN: 0199597308

"Preliminary drafts of the articles were previously presented at the Third Annual Global Conference on Environmental Taxation : Issues, Experience, and Potential which was held on April 12-13, 2002 in Woodstock, Vermont, U.S.A."--Preface, p. vii, v. 1.

Environmental Pricing

Environmental Pricing
Author: Larry Kreiser
Publisher: Edward Elgar Publishing
Total Pages: 266
Release: 2015-08-28
Genre: Law
ISBN: 1785360256

Environmental taxes can be efficient tools for successful environmental policy. Their use, however, has been limited in many countries. This thoughtful book explores the scope of environmental pricing and examines a variety of national experiences in e