Author: Dinis, Ana Arromba
Publisher: IGI Global
ISBN: 166848594X
Category : Science
Languages : en
Pages : 438
Book Description
Since environmental issues entered the global agenda, governments have directing businesses towards sustainability. The term "sustainability" is commonly associated with a firm’s environmental attentiveness, although there are two other areas in which companies should be sustainable: social, to achieve an adequate relationship and fluid communication with their stakeholders, and economic, to accomplish transparent management and correct distribution of the wealth that is generated. The growing demand for corporate transparency encourages the publication of sustainability or corporate social responsibility (CSR) reports, providing information of a non-financial nature concerning the social and environmental dimensions of business activity, namely relations with local communities, the protection of human rights, corporate governance, and adaptation to climate change. Being no exception, and following the European agenda for sustainability development, several governments have implemented tax measures that promote sustainable consumption and production patterns to reduce energy dependence on external sources and efficiently achieve international targets, among others, within a context of neutrality of the tax system. This is where environmental tax incentives come in, underlying a paradigm shift. The relationship between tax policy and environmental policy is seen by governments as an opportunity to adjust the tax system to a more energy-efficient economy in the use of resources. For instance, green tax incentives motivate investors to invest in green properties, encouraging them to opt for greener solutions. That is, tax incentives should be viewed as a tool to empower taxpayers to change actions that may reduce carbon emissions and contribute to sustainability. Taking on Climate Change Through Green Taxation provides applied research on increasing green tax literacy to build the capacity of companies to adopt sustainable practices in favor of environmental protection, to raise companies' awareness of sustainable reporting, and to increase international discussion on the issue of environmental taxation and its impact on more sustainable business decisions. Led by business experts with over 20 years of experience, this book will cover topics such as corporate social responsibility, environmental tax management, and sustainable tax policy. This resource is ideal for policymakers, corporate governance and social responsibility professionals, and researchers interested in taxation, accounting, auditing, finance, corporate governance, and corporate social responsibility.
Taking on Climate Change Through Green Taxation
Author: Dinis, Ana Arromba
Publisher: IGI Global
ISBN: 166848594X
Category : Science
Languages : en
Pages : 438
Book Description
Since environmental issues entered the global agenda, governments have directing businesses towards sustainability. The term "sustainability" is commonly associated with a firm’s environmental attentiveness, although there are two other areas in which companies should be sustainable: social, to achieve an adequate relationship and fluid communication with their stakeholders, and economic, to accomplish transparent management and correct distribution of the wealth that is generated. The growing demand for corporate transparency encourages the publication of sustainability or corporate social responsibility (CSR) reports, providing information of a non-financial nature concerning the social and environmental dimensions of business activity, namely relations with local communities, the protection of human rights, corporate governance, and adaptation to climate change. Being no exception, and following the European agenda for sustainability development, several governments have implemented tax measures that promote sustainable consumption and production patterns to reduce energy dependence on external sources and efficiently achieve international targets, among others, within a context of neutrality of the tax system. This is where environmental tax incentives come in, underlying a paradigm shift. The relationship between tax policy and environmental policy is seen by governments as an opportunity to adjust the tax system to a more energy-efficient economy in the use of resources. For instance, green tax incentives motivate investors to invest in green properties, encouraging them to opt for greener solutions. That is, tax incentives should be viewed as a tool to empower taxpayers to change actions that may reduce carbon emissions and contribute to sustainability. Taking on Climate Change Through Green Taxation provides applied research on increasing green tax literacy to build the capacity of companies to adopt sustainable practices in favor of environmental protection, to raise companies' awareness of sustainable reporting, and to increase international discussion on the issue of environmental taxation and its impact on more sustainable business decisions. Led by business experts with over 20 years of experience, this book will cover topics such as corporate social responsibility, environmental tax management, and sustainable tax policy. This resource is ideal for policymakers, corporate governance and social responsibility professionals, and researchers interested in taxation, accounting, auditing, finance, corporate governance, and corporate social responsibility.
Publisher: IGI Global
ISBN: 166848594X
Category : Science
Languages : en
Pages : 438
Book Description
Since environmental issues entered the global agenda, governments have directing businesses towards sustainability. The term "sustainability" is commonly associated with a firm’s environmental attentiveness, although there are two other areas in which companies should be sustainable: social, to achieve an adequate relationship and fluid communication with their stakeholders, and economic, to accomplish transparent management and correct distribution of the wealth that is generated. The growing demand for corporate transparency encourages the publication of sustainability or corporate social responsibility (CSR) reports, providing information of a non-financial nature concerning the social and environmental dimensions of business activity, namely relations with local communities, the protection of human rights, corporate governance, and adaptation to climate change. Being no exception, and following the European agenda for sustainability development, several governments have implemented tax measures that promote sustainable consumption and production patterns to reduce energy dependence on external sources and efficiently achieve international targets, among others, within a context of neutrality of the tax system. This is where environmental tax incentives come in, underlying a paradigm shift. The relationship between tax policy and environmental policy is seen by governments as an opportunity to adjust the tax system to a more energy-efficient economy in the use of resources. For instance, green tax incentives motivate investors to invest in green properties, encouraging them to opt for greener solutions. That is, tax incentives should be viewed as a tool to empower taxpayers to change actions that may reduce carbon emissions and contribute to sustainability. Taking on Climate Change Through Green Taxation provides applied research on increasing green tax literacy to build the capacity of companies to adopt sustainable practices in favor of environmental protection, to raise companies' awareness of sustainable reporting, and to increase international discussion on the issue of environmental taxation and its impact on more sustainable business decisions. Led by business experts with over 20 years of experience, this book will cover topics such as corporate social responsibility, environmental tax management, and sustainable tax policy. This resource is ideal for policymakers, corporate governance and social responsibility professionals, and researchers interested in taxation, accounting, auditing, finance, corporate governance, and corporate social responsibility.
How to Avoid a Climate Disaster
Author: Bill Gates
Publisher: Vintage
ISBN: 0385546149
Category : Science
Languages : en
Pages : 201
Book Description
#1 NEW YORK TIMES BEST SELLER • In this urgent, authoritative book, Bill Gates sets out a wide-ranging, practical—and accessible—plan for how the world can get to zero greenhouse gas emissions in time to avoid a climate catastrophe. Bill Gates has spent a decade investigating the causes and effects of climate change. With the help of experts in the fields of physics, chemistry, biology, engineering, political science, and finance, he has focused on what must be done in order to stop the planet's slide to certain environmental disaster. In this book, he not only explains why we need to work toward net-zero emissions of greenhouse gases, but also details what we need to do to achieve this profoundly important goal. He gives us a clear-eyed description of the challenges we face. Drawing on his understanding of innovation and what it takes to get new ideas into the market, he describes the areas in which technology is already helping to reduce emissions, where and how the current technology can be made to function more effectively, where breakthrough technologies are needed, and who is working on these essential innovations. Finally, he lays out a concrete, practical plan for achieving the goal of zero emissions—suggesting not only policies that governments should adopt, but what we as individuals can do to keep our government, our employers, and ourselves accountable in this crucial enterprise. As Bill Gates makes clear, achieving zero emissions will not be simple or easy to do, but if we follow the plan he sets out here, it is a goal firmly within our reach.
Publisher: Vintage
ISBN: 0385546149
Category : Science
Languages : en
Pages : 201
Book Description
#1 NEW YORK TIMES BEST SELLER • In this urgent, authoritative book, Bill Gates sets out a wide-ranging, practical—and accessible—plan for how the world can get to zero greenhouse gas emissions in time to avoid a climate catastrophe. Bill Gates has spent a decade investigating the causes and effects of climate change. With the help of experts in the fields of physics, chemistry, biology, engineering, political science, and finance, he has focused on what must be done in order to stop the planet's slide to certain environmental disaster. In this book, he not only explains why we need to work toward net-zero emissions of greenhouse gases, but also details what we need to do to achieve this profoundly important goal. He gives us a clear-eyed description of the challenges we face. Drawing on his understanding of innovation and what it takes to get new ideas into the market, he describes the areas in which technology is already helping to reduce emissions, where and how the current technology can be made to function more effectively, where breakthrough technologies are needed, and who is working on these essential innovations. Finally, he lays out a concrete, practical plan for achieving the goal of zero emissions—suggesting not only policies that governments should adopt, but what we as individuals can do to keep our government, our employers, and ourselves accountable in this crucial enterprise. As Bill Gates makes clear, achieving zero emissions will not be simple or easy to do, but if we follow the plan he sets out here, it is a goal firmly within our reach.
Effects of U.S. Tax Policy on Greenhouse Gas Emissions
Author: National Research Council
Publisher: National Academies Press
ISBN: 0309282721
Category : Political Science
Languages : en
Pages : 199
Book Description
The U.S. Congress charged the National Academies with conducting a review of the Internal Revenue Code to identify the types of and specific tax provisions that have the largest effects on carbon and other greenhouse gas emissions and to estimate the magnitude of those effects. To address such a broad charge, the National Academies appointed a committee composed of experts in tax policy, energy and environmental modeling, economics, environmental law, climate science, and related areas. For scientific background to produce Effects of U.S. Tax Policy on Greenhouse Gas Emissions, the committee relied on the earlier findings and studies by the National Academies, the U.S. government, and other research organizations. The committee has relied on earlier reports and studies to set the boundaries of the economic, environmental, and regulatory assumptions for the present study. The major economic and environmental assumptions are those developed by the U.S. Energy Information Administration (EIA) in its annual reports and modeling. Additionally, the committee has relied upon publicly available data provided by the U.S. Environmental Protection Agency, which inventories greenhouse gas (GHG) emissions from different sources in the United States. The tax system affects emissions primarily through changes in the prices of inputs and outputs or goods and services. Most of the tax provisions considered in this report relate directly to the production or consumption of different energy sources. However, there is a substantial set of tax expenditures called "broad-based" that favor certain categories of consumption-among them, employer-provided health care, owner-occupied housing, and purchase of new plants and equipment. Effects of U.S. Tax Policy on Greenhouse Gas Emissions examines both tax expenditures and excise taxes that could have a significant impact on GHG emissions.
Publisher: National Academies Press
ISBN: 0309282721
Category : Political Science
Languages : en
Pages : 199
Book Description
The U.S. Congress charged the National Academies with conducting a review of the Internal Revenue Code to identify the types of and specific tax provisions that have the largest effects on carbon and other greenhouse gas emissions and to estimate the magnitude of those effects. To address such a broad charge, the National Academies appointed a committee composed of experts in tax policy, energy and environmental modeling, economics, environmental law, climate science, and related areas. For scientific background to produce Effects of U.S. Tax Policy on Greenhouse Gas Emissions, the committee relied on the earlier findings and studies by the National Academies, the U.S. government, and other research organizations. The committee has relied on earlier reports and studies to set the boundaries of the economic, environmental, and regulatory assumptions for the present study. The major economic and environmental assumptions are those developed by the U.S. Energy Information Administration (EIA) in its annual reports and modeling. Additionally, the committee has relied upon publicly available data provided by the U.S. Environmental Protection Agency, which inventories greenhouse gas (GHG) emissions from different sources in the United States. The tax system affects emissions primarily through changes in the prices of inputs and outputs or goods and services. Most of the tax provisions considered in this report relate directly to the production or consumption of different energy sources. However, there is a substantial set of tax expenditures called "broad-based" that favor certain categories of consumption-among them, employer-provided health care, owner-occupied housing, and purchase of new plants and equipment. Effects of U.S. Tax Policy on Greenhouse Gas Emissions examines both tax expenditures and excise taxes that could have a significant impact on GHG emissions.
Environmental Taxation and Green Fiscal Reform
Author: Larry Kreiser
Publisher: Edward Elgar Publishing
ISBN: 1783478179
Category : Business & Economics
Languages : en
Pages : 335
Book Description
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
Publisher: Edward Elgar Publishing
ISBN: 1783478179
Category : Business & Economics
Languages : en
Pages : 335
Book Description
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
2052
Author: Jorgen Randers
Publisher: Chelsea Green Publishing
ISBN: 1603584226
Category : Social Science
Languages : en
Pages : 419
Book Description
With clarity, conscience, and courage, global-systems pioneer Jorgen Randers and his distinguished contributors map the forces that will shape the next four decades. Forty years ago, The Limits to Growth study addressed the grand question of how humans would adapt to the physical limitations of planet Earth. It predicted that during the first half of the 21st century the ongoing growth in the human ecological footprint would stop-either through catastrophic "overshoot and collapse"-or through well-managed "peak and decline." So, where are we now? And what does our future look like? In the book 2052, Jorgen Randers, one of the coauthors of Limits to Growth, issues a progress report and makes a forecast for the next forty years. To do this, he asked dozens of experts to weigh in with their best predictions on how our economies, energy supplies, natural resources, climate, food, fisheries, militaries, political divisions, cities, psyches, and more will take shape in the coming decades. He then synthesized those scenarios into a global forecast of life as we will most likely know it in the years ahead. The good news: we will see impressive advances in resource efficiency, and an increasing focus on human well-being rather than on per capita income growth. But this change might not come as we expect. Future growth in population and GDP, for instance, will be constrained in surprising ways-by rapid fertility decline as result of increased urbanization, productivity decline as a result of social unrest, and continuing poverty among the poorest 2 billion world citizens. Runaway global warming, too, is likely. So, how do we prepare for the years ahead? With heart, fact, and wisdom, Randers guides us along a realistic path into the future and discusses what readers can do to ensure a better life for themselves and their children during the increasing turmoil of the next forty years.
Publisher: Chelsea Green Publishing
ISBN: 1603584226
Category : Social Science
Languages : en
Pages : 419
Book Description
With clarity, conscience, and courage, global-systems pioneer Jorgen Randers and his distinguished contributors map the forces that will shape the next four decades. Forty years ago, The Limits to Growth study addressed the grand question of how humans would adapt to the physical limitations of planet Earth. It predicted that during the first half of the 21st century the ongoing growth in the human ecological footprint would stop-either through catastrophic "overshoot and collapse"-or through well-managed "peak and decline." So, where are we now? And what does our future look like? In the book 2052, Jorgen Randers, one of the coauthors of Limits to Growth, issues a progress report and makes a forecast for the next forty years. To do this, he asked dozens of experts to weigh in with their best predictions on how our economies, energy supplies, natural resources, climate, food, fisheries, militaries, political divisions, cities, psyches, and more will take shape in the coming decades. He then synthesized those scenarios into a global forecast of life as we will most likely know it in the years ahead. The good news: we will see impressive advances in resource efficiency, and an increasing focus on human well-being rather than on per capita income growth. But this change might not come as we expect. Future growth in population and GDP, for instance, will be constrained in surprising ways-by rapid fertility decline as result of increased urbanization, productivity decline as a result of social unrest, and continuing poverty among the poorest 2 billion world citizens. Runaway global warming, too, is likely. So, how do we prepare for the years ahead? With heart, fact, and wisdom, Randers guides us along a realistic path into the future and discusses what readers can do to ensure a better life for themselves and their children during the increasing turmoil of the next forty years.
The Green Paradox
Author: Hans-Werner Sinn
Publisher: MIT Press
ISBN: 0262300583
Category : Business & Economics
Languages : en
Pages : 287
Book Description
A leading economist develops a supply-side approach to fighting climate change that encourages resource owners to leave more of their fossil carbon underground. The Earth is getting warmer. Yet, as Hans-Werner Sinn points out in this provocative book, the dominant policy approach—which aims to curb consumption of fossil energy—has been ineffective. Despite policy makers' efforts to promote alternative energy, impose emission controls on cars, and enforce tough energy-efficiency standards for buildings, the relentlessly rising curve of CO2 output does not show the slightest downward turn. Some proposed solutions are downright harmful: cultivating crops to make biofuels not only contributes to global warming but also uses resources that should be devoted to feeding the world's hungry. In The Green Paradox, Sinn proposes a new, more pragmatic approach based not on regulating the demand for fossil fuels but on controlling the supply. The owners of carbon resources, Sinn explains, are pre-empting future regulation by accelerating the production of fossil energy while they can. This is the “Green Paradox”: expected future reduction in carbon consumption has the effect of accelerating climate change. Sinn suggests a supply-side solution: inducing the owners of carbon resources to leave more of their wealth underground. He proposes the swift introduction of a “Super-Kyoto” system—gathering all consumer countries into a cartel by means of a worldwide, coordinated cap-and-trade system supported by the levying of source taxes on capital income—to spoil the resource owners' appetite for financial assets. Only if we can shift our focus from local demand to worldwide supply policies for reducing carbon emissions, Sinn argues, will we have a chance of staving off climate disaster.
Publisher: MIT Press
ISBN: 0262300583
Category : Business & Economics
Languages : en
Pages : 287
Book Description
A leading economist develops a supply-side approach to fighting climate change that encourages resource owners to leave more of their fossil carbon underground. The Earth is getting warmer. Yet, as Hans-Werner Sinn points out in this provocative book, the dominant policy approach—which aims to curb consumption of fossil energy—has been ineffective. Despite policy makers' efforts to promote alternative energy, impose emission controls on cars, and enforce tough energy-efficiency standards for buildings, the relentlessly rising curve of CO2 output does not show the slightest downward turn. Some proposed solutions are downright harmful: cultivating crops to make biofuels not only contributes to global warming but also uses resources that should be devoted to feeding the world's hungry. In The Green Paradox, Sinn proposes a new, more pragmatic approach based not on regulating the demand for fossil fuels but on controlling the supply. The owners of carbon resources, Sinn explains, are pre-empting future regulation by accelerating the production of fossil energy while they can. This is the “Green Paradox”: expected future reduction in carbon consumption has the effect of accelerating climate change. Sinn suggests a supply-side solution: inducing the owners of carbon resources to leave more of their wealth underground. He proposes the swift introduction of a “Super-Kyoto” system—gathering all consumer countries into a cartel by means of a worldwide, coordinated cap-and-trade system supported by the levying of source taxes on capital income—to spoil the resource owners' appetite for financial assets. Only if we can shift our focus from local demand to worldwide supply policies for reducing carbon emissions, Sinn argues, will we have a chance of staving off climate disaster.
Macroeconomic and Financial Policies for Climate Change Mitigation: A Review of the Literature
Author: Signe Krogstrup
Publisher: International Monetary Fund
ISBN: 1513511955
Category : Business & Economics
Languages : en
Pages : 58
Book Description
Climate change is one of the greatest challenges of this century. Mitigation requires a large-scale transition to a low-carbon economy. This paper provides an overview of the rapidly growing literature on the role of macroeconomic and financial policy tools in enabling this transition. The literature provides a menu of policy tools for mitigation. A key conclusion is that fiscal tools are first in line and central, but can and may need to be complemented by financial and monetary policy instruments. Some tools and policies raise unanswered questions about policy tool assignment and mandates, which we describe. The literature is scarce, however, on the most effective policy mix and the role of mitigation tools and goals in the overall policy framework.
Publisher: International Monetary Fund
ISBN: 1513511955
Category : Business & Economics
Languages : en
Pages : 58
Book Description
Climate change is one of the greatest challenges of this century. Mitigation requires a large-scale transition to a low-carbon economy. This paper provides an overview of the rapidly growing literature on the role of macroeconomic and financial policy tools in enabling this transition. The literature provides a menu of policy tools for mitigation. A key conclusion is that fiscal tools are first in line and central, but can and may need to be complemented by financial and monetary policy instruments. Some tools and policies raise unanswered questions about policy tool assignment and mandates, which we describe. The literature is scarce, however, on the most effective policy mix and the role of mitigation tools and goals in the overall policy framework.
Paying for Pollution
Author: Gilbert E. Metcalf
Publisher: Academic
ISBN: 019069419X
Category : Business & Economics
Languages : en
Pages : 201
Book Description
This book shows why a carbon tax is the most efficient and fair way to address the major cause of climate change. It explains how a carbon tax reform can help low-income households. And it argues that carbon tax is market based policy that should be supported across the political spectrum.
Publisher: Academic
ISBN: 019069419X
Category : Business & Economics
Languages : en
Pages : 201
Book Description
This book shows why a carbon tax is the most efficient and fair way to address the major cause of climate change. It explains how a carbon tax reform can help low-income households. And it argues that carbon tax is market based policy that should be supported across the political spectrum.
The Case for a Carbon Tax
Author: Shi-Ling Hsu
Publisher: Island Press
ISBN: 1610911784
Category : Political Science
Languages : en
Pages : 249
Book Description
There's a simple, straightforward way to cut carbon emissions and prevent the most disastrous effects of climate change-and we're rejecting it because of irrational political fears. That's the central argument of The Case for a Carbon Tax, a clear-eyed, sophisticated analysis of climate change policy. Shi-Ling Hsu examines the four major approaches to curbing CO2: cap-and-trade; command and control regulation; government subsidies of alternative energy; and carbon taxes. Weighing the economic, social, administrative, and political merits of each, he demonstrates why a tax is currently the most effective policy. Hsu does not claim that a tax is the perfect or only solution-but that unlike the alternatives, it can be implemented immediately and paired effectively with other approaches. In fact, the only real barrier is psychological. While politicians can present subsidies and cap-and-trade as "win-win" solutions, the costs of a tax are immediately apparent. Hsu deftly explores the social and political factors that prevent us from embracing this commonsense approach. And he shows why we must get past our hang-ups if we are to avert a global crisis.
Publisher: Island Press
ISBN: 1610911784
Category : Political Science
Languages : en
Pages : 249
Book Description
There's a simple, straightforward way to cut carbon emissions and prevent the most disastrous effects of climate change-and we're rejecting it because of irrational political fears. That's the central argument of The Case for a Carbon Tax, a clear-eyed, sophisticated analysis of climate change policy. Shi-Ling Hsu examines the four major approaches to curbing CO2: cap-and-trade; command and control regulation; government subsidies of alternative energy; and carbon taxes. Weighing the economic, social, administrative, and political merits of each, he demonstrates why a tax is currently the most effective policy. Hsu does not claim that a tax is the perfect or only solution-but that unlike the alternatives, it can be implemented immediately and paired effectively with other approaches. In fact, the only real barrier is psychological. While politicians can present subsidies and cap-and-trade as "win-win" solutions, the costs of a tax are immediately apparent. Hsu deftly explores the social and political factors that prevent us from embracing this commonsense approach. And he shows why we must get past our hang-ups if we are to avert a global crisis.
Critical Issues in Environmental Taxation
Author: Claudia Dias Soares
Publisher: Oxford University Press
ISBN: 0199597308
Category : Law
Languages : en
Pages : 798
Book Description
"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.
Publisher: Oxford University Press
ISBN: 0199597308
Category : Law
Languages : en
Pages : 798
Book Description
"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.