Reforming the Tax System to Promote Environmental Objectives

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1455263419
Total Pages : 41 pages
Book Rating : 4.4/5 (552 download)

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Book Synopsis Reforming the Tax System to Promote Environmental Objectives by : Ian W.H. Parry

Download or read book Reforming the Tax System to Promote Environmental Objectives written by Ian W.H. Parry and published by International Monetary Fund. This book was released on 2011-06-01 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fiscal instruments are potentially among the most effective, and cost-effective, options for addressing externalities related to poor air quality, urban road congestion, and greenhouse gases. This paper takes a case study, focused on Mauritius (a pioneer in the use of green taxes) to illustrate how existing taxes, especially on fuels and vehicles, could be reformed to better address these externalities. We discuss, in particular, an explicit carbon tax; a variety of options for reforming vehicle taxes to meet environmental, equity, and revenue objectives; and a progressive transition to usage-based vehicle taxes to address congestion

Handbook of Research on Environmental Taxation

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Author :
Publisher : Edward Elgar Publishing
ISBN 13 : 1781952140
Total Pages : 529 pages
Book Rating : 4.7/5 (819 download)

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Book Synopsis Handbook of Research on Environmental Taxation by : Janet E. Milne

Download or read book Handbook of Research on Environmental Taxation written by Janet E. Milne and published by Edward Elgar Publishing. This book was released on 2012-01-01 with total page 529 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Environmental Tax Reforms and the Double Dividend

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Author :
Publisher : University of Michigan Press
ISBN 13 :
Total Pages : 352 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Environmental Tax Reforms and the Double Dividend by : Christian M. Scholz

Download or read book Environmental Tax Reforms and the Double Dividend written by Christian M. Scholz and published by University of Michigan Press. This book was released on 2000 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: An important topic in environmental economics is how to reduce carbon dioxide emissions in order to reduce the threat of global warming. For this purpose, some countries levy environmental taxes. Often, such taxes can result in a second dividend if revenues are used for other governmental purposes such as the reduction of unemployment or the reduction of taxes. Can Germany realistically earn this "double dividend"? Based on a theoretical model, Scholz performs numerical simulations to find out whether environmental taxes have positive effects on households (differentiated by income groups) and firms (differentiated by technologies). Scholz finds that most effects on employment are not large enough to warrant the term "double dividend" and concludes that it is better to levy environmental taxes only for environmental objectives. This study will be of interest to scholars and students specializing in environmental economic issues as well as to international organizations and research institutes in economics.

Environmental Tax Reform

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Publisher : International Monetary Fund
ISBN 13 : 1475505280
Total Pages : 39 pages
Book Rating : 4.4/5 (755 download)

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Book Synopsis Environmental Tax Reform by : Mr.Dirk Heine

Download or read book Environmental Tax Reform written by Mr.Dirk Heine and published by International Monetary Fund. This book was released on 2012-07-01 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper recommends a system of upstream taxes on fossil fuels, combined with refunds for downstream emissions capture, to reduce carbon and local pollution emissions. Motor fuel taxes should also account for congestion and other externalities associated with vehicle use, at least until mileage-based taxes are widely introduced. An examination of existing energy/environmental tax systems in Germany, Sweden, Turkey, and Vietnam suggests that there is substantial scope for policy reform. This includes harmonizing taxes for pollution content across different fuels and end-users, better aligning tax rates with values for externalities, and scaling back taxes on vehicle ownership and electricity use that are redundant (on environmental grounds) in the presence of more targeted taxes.

Green Tax Reform

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Author :
Publisher : Institute for Public Policy Research
ISBN 13 : 9781860300363
Total Pages : 148 pages
Book Rating : 4.3/5 (3 download)

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Book Synopsis Green Tax Reform by : Stephen Tindale

Download or read book Green Tax Reform written by Stephen Tindale and published by Institute for Public Policy Research. This book was released on 1996 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Fiscal Policies for Development and Climate Action

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Publisher : World Bank Publications
ISBN 13 : 9781464813580
Total Pages : 240 pages
Book Rating : 4.8/5 (135 download)

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Book Synopsis Fiscal Policies for Development and Climate Action by : Miria A. Pigato

Download or read book Fiscal Policies for Development and Climate Action written by Miria A. Pigato and published by World Bank Publications. This book was released on 2018-12-31 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides actionable advice on how to design and implement fiscal policies for both development and climate action. Building on more than two decades of research in development and environmental economics, it argues that well-designed environmental tax reforms are especially valuable in developing countries, where they can reduce emissions, increase domestic revenues, and generate positive welfare effects such as cleaner water, safer roads, and improvements in human health. Moreover, these reforms need not harm competitiveness. New empirical evidence from Indonesia and Mexico suggests that under certain conditions, raising fuel prices can actually increase firm productivity. Finally, the report discusses the role of fiscal policy in strengthening resilience to climate change. It provides evidence that preventive public investments and measures to build fiscal buffers can help safeguard stability and growth in the face of rising climate risks. In this way, environmental tax reforms and climate risk-management strategies can lay the much-needed fiscal foundation for development and climate action.

Environmental Taxation and Green Fiscal Reform

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Author :
Publisher : Edward Elgar Publishing
ISBN 13 : 1783478179
Total Pages : 335 pages
Book Rating : 4.7/5 (834 download)

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Book Synopsis Environmental Taxation and Green Fiscal Reform by : Larry Kreiser

Download or read book Environmental Taxation and Green Fiscal Reform written by Larry Kreiser and published by Edward Elgar Publishing. This book was released on 2014-08-29 with total page 335 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

Environmental Taxation and Climate Change

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Author :
Publisher : Edward Elgar Publishing
ISBN 13 : 0857937871
Total Pages : 255 pages
Book Rating : 4.8/5 (579 download)

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Book Synopsis Environmental Taxation and Climate Change by : Hope Ashiabor

Download or read book Environmental Taxation and Climate Change written by Hope Ashiabor and published by Edward Elgar Publishing. This book was released on 2011 with total page 255 pages. Available in PDF, EPUB and Kindle. Book excerpt: '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.

Critical Issues in Environmental Taxation

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Author :
Publisher : Oxford University Press
ISBN 13 : 0199597308
Total Pages : 798 pages
Book Rating : 4.1/5 (995 download)

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Book Synopsis Critical Issues in Environmental Taxation by : Claudia Dias Soares

Download or read book Critical Issues in Environmental Taxation written by Claudia Dias Soares and published by Oxford University Press. This book was released on 2010-10-07 with total page 798 pages. Available in PDF, EPUB and Kindle. Book excerpt: "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.

Environmental Tax Reform (ETR)

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Author :
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (133 download)

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Book Synopsis Environmental Tax Reform (ETR) by : Paul Ekins

Download or read book Environmental Tax Reform (ETR) written by Paul Ekins and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive analysis of an environmental tax reform where people are taxed on pollution and the use of natural resources instead of on their income, this book looks at the challenges involved in implementing this tax reform across Europe.

Environmental Tax Reform (ETR)

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Author :
Publisher : Oxford University Press
ISBN 13 : 0199584508
Total Pages : 407 pages
Book Rating : 4.1/5 (995 download)

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Book Synopsis Environmental Tax Reform (ETR) by : Paul Ekins

Download or read book Environmental Tax Reform (ETR) written by Paul Ekins and published by Oxford University Press. This book was released on 2011-04-07 with total page 407 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive analysis of an environmental tax reform where people are taxed on pollution and the use of natural resources instead of on their income, it looks at the challenges involved in implementing this tax reform across Europe.

Critical Issues in Environmental Taxation

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Author :
Publisher : OUP Oxford
ISBN 13 : 019161663X
Total Pages : 800 pages
Book Rating : 4.1/5 (916 download)

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Book Synopsis Critical Issues in Environmental Taxation by : Claudia Dias Soares

Download or read book Critical Issues in Environmental Taxation written by Claudia Dias Soares and published by OUP Oxford. This book was released on 2010-10-07 with total page 800 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 eight volume includes 42 articles on environmental tax issues which were presented at the Tenth Global Conference on Environmental Taxation It features articles in six areas relating to environmental tax reforms: experiences and potential, market-based instruments for climate protection, market-based instruments for environmentally sound management of energy, market-based instruments for environmentally sound management of water, market-based instruments for environmentally sound management of urban areas, and evaluation of market-based environmental policies The quality of the articles published in Volume VIII reflects the excellent and inspiring work of leading scholars and practitioners in the field of environmental taxation

OECD Tax Policy Studies Tax Policy Reform and Economic Growth

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Publisher : OECD Publishing
ISBN 13 : 9264091084
Total Pages : 154 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis OECD Tax Policy Studies Tax Policy Reform and Economic Growth by : OECD

Download or read book OECD Tax Policy Studies Tax Policy Reform and Economic Growth written by OECD and published by OECD Publishing. This book was released on 2010-11-03 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report investigates how tax structures can best be designed to support GDP per capita growth.

Environmentally Related Taxes in OECD Countries Issues and Strategies

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Publisher : OECD Publishing
ISBN 13 : 9789264193659
Total Pages : 133 pages
Book Rating : 4.1/5 (936 download)

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Book Synopsis Environmentally Related Taxes in OECD Countries Issues and Strategies by : OECD

Download or read book Environmentally Related Taxes in OECD Countries Issues and Strategies written by OECD and published by OECD Publishing. This book was released on 2001-10-05 with total page 133 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report analyses current use of environmentally related taxes in OECD Member countries. Focus is given to their environmental effectiveness. The report identifies obstacles to a broader use of such taxes -- in particular the fear of loss of sectoral competitiveness -- and ways to overcome them.

Designing a Tax Administration Reform Strategy

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Publisher : International Monetary Fund
ISBN 13 : 1451980396
Total Pages : 37 pages
Book Rating : 4.4/5 (519 download)

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Book Synopsis Designing a Tax Administration Reform Strategy by : Ms.Katherine Baer

Download or read book Designing a Tax Administration Reform Strategy written by Ms.Katherine Baer and published by International Monetary Fund. This book was released on 1997-03-01 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.

The Ecology of Tax Systems

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Author :
Publisher : Edward Elgar Publishing
ISBN 13 : 1788116879
Total Pages : 192 pages
Book Rating : 4.7/5 (881 download)

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Book Synopsis The Ecology of Tax Systems by : Vito Tanzi

Download or read book The Ecology of Tax Systems written by Vito Tanzi and published by Edward Elgar Publishing. This book was released on 2018-03-30 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: This groundbreaking book analyzes how the ecology of taxation is fundamental for the success or failure of tax systems. It specifically focuses on the role of the ecological environment on taxation; the factors that determine the ecology of taxation; and how the ecology of taxation has changed and may continue to evolve. The implicit, important conclusion is that there are no permanent or universal optimal tax theories: all theories are related to this ecology.

Tax By Design

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Author :
Publisher : Oxford University Press
ISBN 13 : 0199553742
Total Pages : 552 pages
Book Rating : 4.1/5 (995 download)

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Book Synopsis Tax By Design by : Stuart Adam

Download or read book Tax By Design written by Stuart Adam and published by Oxford University Press. This book was released on 2011-09 with total page 552 pages. Available in PDF, EPUB and Kindle. Book excerpt: Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.