Environmental taxation law : policy, contexts and practice
- نوع فایل : کتاب
- زبان : انگلیسی
- مؤلف : John Snape; Jeremy De Souza
- ناشر : Aldershot, England ; Burlington, VT : Ashgate,
- چاپ و سال / کشور: 2006
- شابک / ISBN : 9780754680413
Description
Prologue: Preliminaries; Regulated sectors; Policy and Contexts: Introduction; Institutional framework; Technical justifications; Regulatory context; Taxation context; International aspects; Conclusions; Practice: Introduction; Design and implementation; Community law aspects; Aggregates levy; Climate change levy; Landfill tax; Customs' administrative model; Workplace parking levies; Road user charging schemes; The packaging regime route; Emissions and waste trading schemes; Policies in practice (1); Excise duties; Employee taxes; Business taxes; Policies in practice (2); Prospects and New Directions: Environmental taxes and the tax base; Government proposals; The EU emissions trading directive; Provisional Assessment: The current state of play; Bibliography; Index.
Examines the legal implications of introducing environmental taxes and other economic instruments into the regulatory framework of UK law. This work analyzes and explains the difficulties of grafting environmental taxes onto the complexities of regulatory structures devised with environmental considerations in mind.
