Green Taxation and Environmental Sustainability (Critical Issues in Environmental Taxation series)
Автор:Larry Kreiser, Ana Yabar Sterling, Pedro Herrera, Janet E. Milne, Hope Ashiabor Год: 2012 Издание: [не указанo] Страниц: 304 ISBN: 1781009023 'Green taxation is an important subject. Recently in the UK, HM Treasury set out a definition of environmental taxes for the UK and has sought to increase the proportion of tax revenue raised by environmental taxation. This is part of the EU agreement to encourage ''green tax'' reforms and increase their effectiveness. Globally, there is renewed interest in the implementation of environmental taxation and measuring the greening of the tax system. Increasing concerns over the costs and impact of climate change and over reliance on carbon energy have underlined the need for suitable strategies. It is proposed that a percentage of GDP will be allocated to tax revenues from green taxation. This is a timely volume and provides well informed case studies and analytical discourse that covers in breadth the various forms of green taxation. These essays are from leading scholars in the field. Policy makers, lawyers, economists and political scientists will find the essays rewarding,...