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Author: Dinis, Ana Arromba
Publisher: IGI Global
ISBN: 166848594X
Category : Science
Languages : en
Pages : 438
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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.
Author: Dinis, Ana Arromba
Publisher: IGI Global
ISBN: 166848594X
Category : Science
Languages : en
Pages : 438
Get Book
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.
Author: Hope Ashiabor
Publisher: Edward Elgar Publishing
ISBN: 0857937871
Category : Science
Languages : en
Pages : 255
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Book Description
'Whilst green taxes face new challenges, there is now an accumulated international experience on which to reflect. This new collection of papers, providing material for further vigorous argument, evinces a keen appreciation of these realities. I recommend this generally very readable book as a helpful reflection of some recent key concerns in the environmental policy area. It constitutes a welcome addition to the literature, inviting critical responses from the specialist, but also drawing in the newcomer to the subject.' – John Snape, University of Warwick, UK 'The level of public and political debate on carbon taxes is low. Politicians fear the impact of a carbon tax on businesses and low income groups, as well as on their popularity among voters. This valuable book studies carbon taxes from many angles with ample attention paid to practical examples and shows that a smartly designed carbon tax is an indispensable instrument in the transition to a less carbon dependent economy.' – Jonathan Verschuuren, The University of Sydney, Australia and Tilburg University, The Netherlands Containing an authoritative set of original essays, Environmental Taxation and Climate Change provides fresh insights and analysis on how environmental sustainability can be achieved through fiscal policy. Written by distinguished environmental taxation scholars from around the world, this timely volume covers a range of hotly debated subjects including carbon related taxation in OECD countries, implications of environmental tax reforms, innovative environmental taxation and behavioural strategies, as well as many other relevant topics. This up-to-date and well-informed book will appeal to policymakers in government as well as students, researchers and academics in environmental law and other academic disciplines.
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.
Author: Lin Heng Lye
Publisher:
ISBN: 0199577986
Category : Business & Economics
Languages : en
Pages : 731
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Book Description
Critical Issues in Environmental Taxation is an internationally refereed publication devoted to environmental taxation issues on a worldwide basis. It seeks to provide insights and analysis for achieving environmental goals through tax policy. By sharing the perspectives of the authors in response to the diverse challenges posed by environmental taxation issues, effective approaches used in one country may be considered and possibly implemented by governmental authorities in other countries. Each volume contains pioneering and thought-provoking articles contributed by the world's leading environmental tax scholars. This seventh volume focuses on the special problems of the urban environment and the challenges which confront cities and mega-cities. It examines tax issues relating to congestion and pollution control, road pricing and other forms of transportation management, housing and the construction industry, energy generation and consumption, trade, carbon taxes and new eco-service markets, research and development taxes. It contains case studies from developed as well as developing countries. Contributors come from various disciplines, particularly law, accounting and economics. The countries examined include Australia, Brazil, Canada, China, Hong Kong, Japan, Kenya, Pakistan, Singapore, Spain, Uganda, and the United States.
Author: Larry Kreiser
Publisher: Edward Elgar Publishing
ISBN: 1783478179
Category : Business & Economics
Languages : en
Pages : 336
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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
Author: Roberta F. Mann
Publisher: Lexington Books
ISBN: 1498559670
Category : Law
Languages : en
Pages : 309
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Book Description
Tax Law and the Environment: A Multidisciplinary and Worldwide Perspective takes a multidisciplinary approach to explore the ways how tax policy can is used solve environmental problems throughout the world, using a multi-jurisdictional and multidisciplinary approach. Environmental taxation involves using taxes to impose a cost on environmentally harmful activities or tax subsidies to provide preferred tax treatment to more sustainable alternatives to those harmful activities. This book provides a detailed analysis of environmental taxation, with examples from around the world. As the extraction, processing and use of energy use resources is has been a major cause of environmental harm, this book explores the taxation and subsidization of both fossil fuels and renewable energy. Its analysis of the past, present, and future potential of environmental taxation will help policymakers move economies toward sustainability, as well as and informing students, academics, and citizens about tax solutions for pressing environmental issues.
Author: Anuschka Bakker
Publisher: IBFD
ISBN: 9087220464
Category : Environmental impact charges
Languages : en
Pages : 517
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Book Description
This book highlights the opportunity to save taxes and the environment. It provides a thorough overview of both environmental taxes and tax incentives related to environmentally friendly investments and activities. It starts with a general introduction into the principles of environmental taxation and then, by looking at a set of 13 countries, the book provides an analysis of tax measures in the field of direct and indirect taxation with regard to the environment. It concludes with a comparative overview of the tax measures in the countries discussed.
Author: Richard Cullen
Publisher: Edward Elgar Publishing
ISBN: 1849806136
Category : Business & Economics
Languages : en
Pages : 305
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Book Description
''The broad sweep of "green taxation" pollution, carbon, resource and land taxes, and tax incentives for environmental goals makes it complex to analyse. Green Taxation in East Asia is a timely and valuable comparative contribution to an expanding literature. Its scholarly country studies show how green taxes aim to modify behaviour, correct externalities, regulate, or raise revenue. As environmental policy and tax policy move closer together, green taxes become feasible, but are always, as the editors say, "shaped by local political, economic and social circumstances".'' Miranda Stewart, University of Melbourne, Australia ''In today''s world, environmental challenges grow apace and the impact of taxation measures on these will prove critical. Green Taxation in East Asia addresses those challenges. It draws on world-wide experiences (including those from North America and the EU) by analysing and critiquing how green taxation can inform, develop and implement environmental policies in East Asia (and beyond). This is not a sterile tax debate. The authors of this work, all leading scholars in their respective jurisdictions, combine economic, social and local political perspectives on what should work and what should not. The debate is too important to ignore in a world where Kyoto seems a long way from Washington, the fragrant harbour is no longer, and even in the lands down-under, long white clouds and pristine beaches are no longer taken for granted. Taxation is not a panacea for curing environmental ills; but it is, as this book admirably shows, part of the answer.'' Andrew Halkyard, University of Hong Kong ''The right of East Asia to grow its economy and provide its citizens with living standards enjoyed elsewhere is as undeniable as the risk to the global environment from this growth. A volume that contrasts current initiatives in China and Hong Kong to reduce that risk with lessons from international experience presented by leading international experts from four continents, is more than just timely; it can make a key contribution to the development of contemporary thinking on taxation and the environment. This work fits the bill perfectly.'' Rick Krever, Monash University, Australia ''The authors of the jurisdictional chapters in this book are, of necessity, more focussed on analyzing the interaction, today between taxation (and related fiscal measures) and the environment. From these studies it is clear that a great deal is amiss in the way this interface works at present across all the jurisdictions under review. But this research also shows positive steps being taken and great scope for further, positive tax policy development. We can see from this research how smart policy innovation can start right now and also how it can build better foundations for the introduction of more comprehensive, globally effective policy frameworks such as those advanced by Hansen and Sandor. Time is of the essence. The scholarship in this volume shows that lawyers and tax experts are engaged in finding solutions. Can green taxation make a difference? The answer is a resounding "yes".'' From the foreword by Christine Loh The core concern of this book is the potential use of taxation and related measures to foster climate-helpful, large-scale change within East Asia. The contributing authors examine key issues such as how Greater China, for instance, confronts severe environmental problems which are a direct product of several decades of remarkable economic growth. The detailed analysis in this book identifies a range of green taxation guidelines for East Asia as it seeks to drive down striking levels of environmental degradation and tackle the climate change challenge. Addressing an important need in the public policy debate, this book will appeal to academics, students, government policymakers, regulators and practitioners in environmental law, taxation law and policy, as well as, comparative environmental law and comparative taxation law and policy. Public policy commentators and journalists with an interest in the above areas will also find this book worthwhile and informative.
Author: Natalie P. Stoianoff
Publisher: Edward Elgar Publishing
ISBN: 178643119X
Category : Law
Languages : en
Pages : 256
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Book Description
This timely book focuses on achieving a sustainable future through the reform of green fiscal policy. Green fiscal policies help not only provide the needed financing but may also serve the Sustainable Development Goals adopted by the United Nations in 2015. In this volume environmental tax experts review the development of fiscal carbon policy, consider the impact of green taxation on trade and competition, analyse the lessons learned from national experiences with fuel and energy pricing, and evaluate a variety of green economic instruments.
Author: Ashiabor, Hope
Publisher: Edward Elgar Publishing
ISBN: 1800888511
Category : Law
Languages : en
Pages : 288
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Book Description
At a time when climate change and the Covid-19 pandemic pose a global existential threat, this timely and important book explores how policy responses to a pandemic create both opportunities and challenges for the increased use of environmental pricing instruments, such as carbon taxes, and tradable permit schemes, and targeted green fiscal incentives.
