General Tax Reform: Natural resources

General Tax Reform: Natural resources PDF Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 260

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General Tax Reform: Natural resources

General Tax Reform: Natural resources PDF Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 260

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General Explanation of the Tax Reform Act of 1986

General Explanation of the Tax Reform Act of 1986 PDF Author:
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 1412

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General Tax Reform: Natural resources, February 26, 1973

General Tax Reform: Natural resources, February 26, 1973 PDF Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 258

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Natural Resources After Tax Reform

Natural Resources After Tax Reform PDF Author: Practising Law Institute
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 118

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The Role of Natural Resources in Fundamental Tax Reform

The Role of Natural Resources in Fundamental Tax Reform PDF Author: Benoît Bosquet
Publisher:
ISBN:
Category : Environmental impact charges
Languages : en
Pages : 462

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The Taxation of Natural Resources

The Taxation of Natural Resources PDF Author: Robin W. Boadway
Publisher: World Bank Publications
ISBN:
Category : Natural resources
Languages : en
Pages : 72

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The purpose of this study is to concentrate on the use of taxation measures by the public sector to extract revenues from resources industries, special consideration is given to taxes specific to the resource sector.

Handbook of Research on Environmental Taxation

Handbook of Research on Environmental Taxation PDF Author: Janet E. Milne
Publisher: Edward Elgar Publishing
ISBN: 1781952140
Category : Business & Economics
Languages : en
Pages : 529

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Book Description
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

Environmental Tax Reform PDF Author: Mr.Dirk Heine
Publisher: International Monetary Fund
ISBN: 1475505280
Category : Business & Economics
Languages : en
Pages : 39

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Book Description
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.

Key Issues in Natural Resource Taxation and Revenue Management in the Commonwealth

Key Issues in Natural Resource Taxation and Revenue Management in the Commonwealth PDF Author: Daniel Wilde
Publisher: Commonwealth Secretariat
ISBN: 1849291608
Category : Business & Economics
Languages : en
Pages : 49

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Book Description
Public policies in taxation and revenue management are key to ensuring natural resource wealth results in economic development. Tax policy and systems should ensure that whenever natural resources are extracted, the host state receives a fair share of revenue. Revenue management policies are required to ensure that government revenues from natural resources are wisely used to finance sustainable economic development. This Economic Paper analyses key issues in natural resource taxation and revenue management and recommends policies that can improve countries’ economic performance. The discussion draws on economic theory, empirical evidence and the work of the Commonwealth Secretariat.

Summary of Recommendations on Natural Resources, Submitted to Committee on Finance on the Subject of Tax Reform. by the Staff of the Joint Committee on Internal Revenue Taxation

Summary of Recommendations on Natural Resources, Submitted to Committee on Finance on the Subject of Tax Reform. by the Staff of the Joint Committee on Internal Revenue Taxation PDF Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Depletion allowances
Languages : en
Pages : 11

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