Environmental Taxes and Charges and EC Fiscal Harmonisation

Environmental Taxes and Charges and EC Fiscal Harmonisation PDF Author: Ernst Mohr
Publisher:
ISBN:
Category : Environmental impact charges
Languages : en
Pages : 28

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Book Description
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 Charges and EC Fiscal Harmonisation

Environmental Taxes and Charges and EC Fiscal Harmonisation PDF Author: Ernst Mohr
Publisher:
ISBN:
Category : Environmental impact charges
Languages : en
Pages : 28

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Book Description
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.

New Instruments for Environmental Policy in the EU.

New Instruments for Environmental Policy in the EU. PDF Author: Jos Delbeke
Publisher:
ISBN:
Category : Environmental impact charges
Languages : en
Pages : 40

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Book Description


Towards Ecological Taxation

Towards Ecological Taxation PDF Author: David Russell
Publisher: CRC Press
ISBN: 1317009045
Category : Business & Economics
Languages : en
Pages : 257

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Book Description
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.

Economics of the Environment

Economics of the Environment PDF Author: Horst Siebert
Publisher: Springer Science & Business Media
ISBN: 3540267778
Category : Business & Economics
Languages : en
Pages : 328

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Book Description
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.

Government Reports Announcements & Index

Government Reports Announcements & Index PDF Author:
Publisher:
ISBN:
Category : Science
Languages : en
Pages : 1566

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Book Description


Public Affairs Information Service Bulletin

Public Affairs Information Service Bulletin PDF Author:
Publisher:
ISBN:
Category : Policy sciences
Languages : en
Pages : 576

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Book Description


Casebook on EU Environmental Law

Casebook on EU Environmental Law PDF Author: Ludwig Krämer
Publisher: Bloomsbury Publishing
ISBN: 1847312292
Category : Law
Languages : en
Pages : 482

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Book Description
This book comments on fifty key judgments which the Court of Justice and the Court of First Instance have given on European Community environmental law. For each judgment,the facts and procedures are described, followed by an extract of the essential parts of the judgment and a commentary which places the judgment in its legal, environmental and political context and develops the lines of reasoning of the Court. The fifty cases selected cover all substantive and procedural aspects of Community environmental law, as regards the provisions of the EC Treaty (cases 1 to 9), horizontal problems (cases 10 to 18), water and air (cases 19 to 25), products and noise (cases 26 to 32), nature protection (cases 33 to 38), waste management (cases 39 to 45) and procedural questions (cases 46 to 50). Particular emphasis is laid on commenting on recent judgments: thus, the oldest case discussed dates from 1991 and 43 of the 50 judgments date from 1996 or later. The book provides a clear insight into the jurisdiction of the European Courts; it will be of particular use to practitioners of national and Community environmental law, researchers, law students and administrators. It is written in a comprehensible style which also makes it a useful tool for non-lawyers who deal with European Community environmental law and policy.

Environmental Taxation Law

Environmental Taxation Law PDF Author: John Snape
Publisher: Routledge
ISBN: 1317142144
Category : Law
Languages : en
Pages : 781

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Book Description
The theoretical arguments for environmental taxes and other types of economic instruments for environmental protection have been discussed extensively in the literature. Rather less well discussed has been the extremely complex form that such instruments have in fact taken in practice. Environmental Taxation Law: Policy, Contexts and Practice examines the legal implications of introducing environmental taxes and other economic instruments into the regulatory framework of UK law. In doing so, it analyzes and explains the difficulties of grafting environmental taxes onto the complexities of existing regulatory structures, not all of which, of course, were originally devised with environmental considerations in mind. Although the focus of the book is the UK's pioneering implementation of a web of distinct yet interrelated policy measures, it locates the UK's taxes and instruments not simply in their broader context of market and environmental regulation, but also in the contexts of European and international law.

Assessing the Environmental Effects of Trade Liberalisation Agreements Methodologies

Assessing the Environmental Effects of Trade Liberalisation Agreements Methodologies PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264180656
Category :
Languages : en
Pages : 344

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Book Description
This conference proceedings examines how to assess the environmental effects of trade liberalisation agreements.

Bulletin of the Public Affairs Information Service

Bulletin of the Public Affairs Information Service PDF Author: Public Affairs Information Service
Publisher:
ISBN:
Category : Economics
Languages : en
Pages : 578

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Book Description