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.

Harmful Tax Competition An Emerging Global Issue

Harmful Tax Competition An Emerging Global Issue
Author: OECD
Publisher: OECD Publishing
Total Pages: 82
Release: 1998-05-19
Genre:
ISBN: 9264162941

Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.

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 Tax Reform (ETR)

Environmental Tax Reform (ETR)
Author: Paul Ekins
Publisher:
Total Pages: 0
Release: 2011
Genre: Environmental impact charges
ISBN:

A comprehensive analysis of an environmental tax reform where people are taxed on pollution and the use of natural resources instead of on their income, this book looks at the challenges involved in implementing this tax reform across Europe.

The Green Market Transition

The Green Market Transition
Author: Stefan E. Weishaar
Publisher: Edward Elgar Publishing
Total Pages: 305
Release: 2017-08-25
Genre: Business & Economics
ISBN: 1788111176

The Paris Agreement’s key objective is the strengthening of the global response to climate change by transitioning the world to an increasingly green economy. In this book, environmental tax and climate law experts examine carbon taxes energy subsidies, and support schemes for carbon and energy policies. Chapters reflect on the underlying policy dynamics and the constraints of various fiscal measures, and consider the harmonisation of smart instrument mixes.

Towards Ecological Taxation

Towards Ecological Taxation
Author: David Russell
Publisher: CRC Press
Total Pages: 257
Release: 2016-02-24
Genre: Business & Economics
ISBN: 1317009045

Governments around the world are struggling to meet their commitments to achieve targets relating to reductions in greenhouse gases. Many writers advocating ways to achieve these targets offer radical but often impractical approaches that do not offer a way forward within the existing economic model. In contrast, Towards Ecological Taxation is a pragmatic consideration of realistic possibilities by an author from the world of accounting. Based on his research into the implications of changes in the UK motor taxation regime for company cars, David Russell considers the broader efficacy of taxation policy as a mechanism for reducing demand for fossil fuels and encouraging a shift towards carbon-neutral energy production. He incorporates the findings of a number of studies into his analysis, along with a wider consideration of tax regimes. Dr Russell suggests a way forward that will attract the interest of researchers, policy makers and decision makers wanting a better understanding of how taxation could be used innovatively, but within the existing economic status quo, to deliver specific and measurable reductions in CO2. Such a distinctive approach makes this book a valuable addition to the literature on environmental issues and the always thought provoking titles in the Corporate Social Responsibility Series.

Environmentally Related Taxes in OECD Countries Issues and Strategies

Environmentally Related Taxes in OECD Countries Issues and Strategies
Author: OECD
Publisher: OECD Publishing
Total Pages: 133
Release: 2001-10-05
Genre:
ISBN: 9789264193659

This report analyses current use of environmentally related taxes in OECD Member countries. Focus is given to their environmental effectiveness. The report identifies obstacles to a broader use of such taxes -- in particular the fear of loss of sectoral competitiveness -- and ways to overcome them.

European State Aid and Tax Rulings

European State Aid and Tax Rulings
Author: Liza Lovdahl Gormsen
Publisher: Edward Elgar Publishing
Total Pages: 195
Release:
Genre: Government aid
ISBN: 1788972090

This book investigates whether the European Commission (EC) has the mandate to legislate on direct taxation in sovereign states and ultimately questions whether the EC’s enforcement action in recent tax ruling cases, in the area of state aid, respects the rule of law.

European Tax Law

European Tax Law
Author: B. J. M. Terra
Publisher:
Total Pages: 1154
Release: 2012
Genre: Business & Economics
ISBN:

This reference book offers a systematic survey of the implications of European integration - especially of the Treaties on European Union and on the functioning of the EU - for national taxation, and of EU tax harmonization policy. It contains a discussion of the EU tax rules in force, and of the European Court's case law in tax matters. Its contents are divided into six main themes: 1. the far-reaching consequences of the EC Treaty provisions and principles for national tax law, for tax treaties, for national tax procedure and for the national budget, as shown by the case law of the Court of Justice of the EC; 2. Community harmonization policy and coordination policy as regards indirect taxes and direct taxes, including soft law; 3. Community law in force on indirect taxes (value added tax, Community Customs Code, excises and energy taxation, capital duty); 4. Community law in force on direct taxes (Parent-Subsidiary Directive, Merger Directive, Interest and Royalties Directive, Transfer Pricing Arbitration Convention, Savings Interest Directive); 5. Tax aspects of the European Economic Interest Grouping (EEIG) and the European Company (SE); 6. Administrative cooperation and recovery assistance between the Member States. This completely revised edition brings the survey of European tax law up to December 2011.

Economics of the Environment

Economics of the Environment
Author: Horst Siebert
Publisher: Springer Science & Business Media
Total Pages: 328
Release: 2007-05-08
Genre: Business & Economics
ISBN: 3540267778

This book interprets nature and the environment as a scarce resource, offering a study of the allocation problem and outlining alternative policy approaches to the environmental problem. The author incorporates several economic approaches, including neoclassical analysis, the public goods approach and optimization theory. The sixth edition includes new sections on ethical aspects of environmental evaluation, pollution and endogenous growth, implementation of the Kyoto Protocol, international emission trading and biodiversity.