Ifa: Environmental Taxes and Charges: Environmental Taxes and Charges

This study analyzes the experiences that have occured with eco-taxes in existence or whose introduction is being planned. It includes different taxes/charges in use along with the motives underlying the taxes/charges, and consequences for the environment, revenue and internal competition.

List of contents

Part I: General Questions. Taxation and Environment: Theoretical Framework; S. Smith. Eco-taxes, Neutrality and Competition; S.-O. Lodin. Some Legal Issues Raised by Eco-Taxes; X. Oberson. Part II: Energy Taxation. The Rationale behind Energy Taxation; A. Majocchi. The European Commission's Proposal of an Energy-Carbon Tax; A. Majocchi. Energy and Environment Taxation in Selected Countries: Denmark, Finland, Norway, Sweden, the United States. Effects on International Trade and Competition - the Swedish Case; S.-O. Lodin. Part III: Taxation and Transport. Taxation and Transport; S. Smith. Rate Differentials as Instruments for Environmental Policy; H. Kogels. Part IV: Taxes on Products and Charges and Other Measures with Environmental Motives. Environmental Taxes on Products; X. Oberson. Environmental Charges; M. Rodi. Tax Expenditures for Environmental Purposes; M. Rodi. Part V: Country Surveys. Eco Taxes in OECD Countries: A Survey; OECD 1992. Eco-Taxes in Selected Countries. Part VI: Summary of Proceedings; B. Bracewell-Miles.

Product details

• Authors: Ifa, International Fiscal Associaiton (Ifa), International Fiscal Association (Ifa)
• Assisted by: Ifa Staff (Editor)
• Publisher: Wolters Kluwer Law & Business
• Languages: English
• Product format: Paperback / Softback
• Released: 01.01.1995
• EAN: 9789041100689
• ISBN: 978-90-411-0068-9
• No. of pages: 220
• Dimensions: 156 mm x 234 mm x 11 mm
• Weight: 304 g
• Series: Rechtseconomische Verkenningen; Ifa Congress Series Set
• Subject: Social sciences, law, business > Business > Economics