Tax Expenditures and Environmental Policy

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Author :
Publisher : Edward Elgar Publishing
ISBN 13 : 178811390X
Total Pages : 296 pages
Book Rating : 4.7/5 (881 download)

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Book Synopsis Tax Expenditures and Environmental Policy by : Hope Ashiabor

Download or read book Tax Expenditures and Environmental Policy written by Hope Ashiabor and published by Edward Elgar Publishing. This book was released on 2020-08-28 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: This timely book provides a critical examination of the ways in which tax expenditures can be best used in order to enhance their efficacy as instruments for the implementation of environmental policy.

Estimates of Federal Tax Expenditures

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Publisher :
ISBN 13 :
Total Pages : 12 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis Estimates of Federal Tax Expenditures by : United States. Department of the Treasury

Download or read book Estimates of Federal Tax Expenditures written by United States. Department of the Treasury and published by . This book was released on 1975 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Law and the Environment

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Author :
Publisher : Lexington Books
ISBN 13 : 1498559670
Total Pages : 309 pages
Book Rating : 4.4/5 (985 download)

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Book Synopsis Tax Law and the Environment by : Roberta F. Mann

Download or read book Tax Law and the Environment written by Roberta F. Mann and published by Lexington Books. This book was released on 2020-07-06 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Handbook of Research on Environmental Taxation

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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.

Tax Deductions, Environmental Policy, and the "double Dividend" Hypothesis

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Author :
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 44 pages
Book Rating : 4./5 ( download)

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Book Synopsis Tax Deductions, Environmental Policy, and the "double Dividend" Hypothesis by : Ian Parry

Download or read book Tax Deductions, Environmental Policy, and the "double Dividend" Hypothesis written by Ian Parry and published by World Bank Publications. This book was released on 1999 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents the paper "Tax Deductions, Environmental Policy, and the "Double Dividend" Hypothesis," written by Ian Parry and Antonio Bento in May 1999 for the World Bank. The authors find that incorporating tax-favored consumption in models of environmental tax swaps may overturn key results from earlier studies.

Environmental Governance and Greening Fiscal Policy

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Author :
Publisher : Springer Nature
ISBN 13 : 3030837963
Total Pages : 225 pages
Book Rating : 4.0/5 (38 download)

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Book Synopsis Environmental Governance and Greening Fiscal Policy by : Murray Petrie

Download or read book Environmental Governance and Greening Fiscal Policy written by Murray Petrie and published by Springer Nature. This book was released on 2021-11-27 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses the increasingly urgent question: How can governments be made more accountable for the quality of their environmental stewardship? It explores: Enhanced national State of the Environment reporting and integration of environmental outcomes in key national indicators. Mainstreaming environmental goals, targets, and risks by integrating them in fiscal policy and the annual budget—a government’s most important policy instrument. Promoting sustainability by progressively exposing and eliminating harmful tax and expenditure policies, putting a price on pollution, and providing environmental public goods. Civil society environmental monitoring. The book combines in-depth assessment of the latest climate/green budgeting literature and country practices with discussion of how to implement green fiscal policies. The framework is deliberately ambitious given the severity, scale, and urgency of climate change and biodiversity loss. The book will be of interest to ministry of finance, budget, and planning officials, to environment sector agencies, oversight institutions, international organizations, civil society organizations, and to academics and students in the fields of environmental studies, development studies, economics, public finance, and public policy.

Effects of U.S. Tax Policy on Greenhouse Gas Emissions

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Author :
Publisher :
ISBN 13 : 9780309387521
Total Pages : pages
Book Rating : 4.3/5 (875 download)

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Book Synopsis Effects of U.S. Tax Policy on Greenhouse Gas Emissions by : Committee on the Effects of Provisions in the Internal Revenue Code on Greenhouse Gas Emissions

Download or read book Effects of U.S. Tax Policy on Greenhouse Gas Emissions written by Committee on the Effects of Provisions in the Internal Revenue Code on Greenhouse Gas Emissions and published by . This book was released on 2013-06-20 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The U.S. Congress charged the National Academies with conducting a review of the Internal Revenue Code to identify the types of and specific tax provisions that have the largest effects on carbon and other greenhouse gas emissions and to estimate the magnitude of those effects. To address such a broad charge, the National Academies appointed a committee composed of experts in tax policy, energy and environmental modeling, economics, environmental law, climate science, and related areas. For scientific background to produce Effects of U.S. Tax Policy on Greenhouse Gas Emissions, the committee relied on the earlier findings and studies by the National Academies, the U.S. government, and other research organizations. The committee has relied on earlier reports and studies to set the boundaries of the economic, environmental, and regulatory assumptions for the present study. The major economic and environmental assumptions are those developed by the U.S. Energy Information Administration (EIA) in its annual reports and modeling. Additionally, the committee has relied upon publicly available data provided by the U.S. Environmental Protection Agency, which inventories greenhouse gas (GHG) emissions from different sources in the United States. The tax system affects emissions primarily through changes in the prices of inputs and outputs or goods and services. Most of the tax provisions considered in this report relate directly to the production or consumption of different energy sources. However, there is a substantial set of tax expenditures called "broad-based" that favor certain categories of consumption-among them, employer-provided health care, owner-occupied housing, and purchase of new plants and equipment. Effects of U.S. Tax Policy on Greenhouse Gas Emissions examines both tax expenditures and excise taxes that could have a significant impact on GHG emissions.

Tax and the Environment

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Author :
Publisher : IBFD
ISBN 13 : 9087220464
Total Pages : 517 pages
Book Rating : 4.0/5 (872 download)

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Book Synopsis Tax and the Environment by : Anuschka Bakker

Download or read book Tax and the Environment written by Anuschka Bakker and published by IBFD. This book was released on 2009 with total page 517 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Tax Expenditures and the Implementation of Environmental Policy

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Author :
Publisher :
ISBN 13 :
Total Pages : 328 pages
Book Rating : 4.:/5 (925 download)

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Book Synopsis Tax Expenditures and the Implementation of Environmental Policy by : Hope Ashiabor

Download or read book Tax Expenditures and the Implementation of Environmental Policy written by Hope Ashiabor and published by . This book was released on 2015 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis explores the use of tax ependitures as instruments of environmental policy.

The Economics of Tax Policy

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Publisher : Oxford University Press
ISBN 13 : 0190619732
Total Pages : 401 pages
Book Rating : 4.1/5 (96 download)

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Book Synopsis The Economics of Tax Policy by : Alan J. Auerbach

Download or read book The Economics of Tax Policy written by Alan J. Auerbach and published by Oxford University Press. This book was released on 2017-02-15 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: The debates about the what, who, and how of tax policy are at the core of politics, policy, and economics. The Economics of Tax Policy provides a straightforward overview of recent research in the economics of taxation. Tax policies generate considerable debate among the public, policymakers, and scholars. These disputes have grown more heated in the United States as the incomes of the wealthiest 1 percent and the rest of the population continue to diverge. This important volume enhances understanding of the implications of taxation on behavior and social outcomes by having leading scholars evaluate key topics in tax policy. These include how changes to the individual income tax affect long-term economic growth; the challenges of tax administration, compliance, and enforcement; and environmental taxation and its effects on tax revenue, pollution emissions, economic efficiency, and income distribution. Also explored are tax expenditures, which are subsidy programs in the form of tax deductions, exclusions, credits, or favorable rates; how college attendance is influenced by tax credits and deductions for tuition and fees, tax-advantaged college savings plans, and student loan interest deductions; and how tax policy toward low-income families takes a number of forms with different distributional effects. Among the most contentious issues explored are influences of capital gains and estate taxation on the long term concentration of wealth; the interaction of tax policy and retirement savings and how policy can "nudge" improved planning for retirement; and how the reform of corporate and business taxation is central to current tax policy debates in the United States. By providing overviews of recent advances in thinking about how taxes relate to behavior and social goals, The Economics of Tax Policy helps inform the debate.

Tax Expenditures in OECD Countries

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264076905
Total Pages : 244 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis Tax Expenditures in OECD Countries by : OECD

Download or read book Tax Expenditures in OECD Countries written by OECD and published by OECD Publishing. This book was released on 2010-01-05 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.

Taxation, Innovation and the Environment

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Publisher : OECD Publishing
ISBN 13 : 926408763X
Total Pages : 254 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis Taxation, Innovation and the Environment by : OECD

Download or read book Taxation, Innovation and the Environment written by OECD and published by OECD Publishing. This book was released on 2010-10-13 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report draws on case studies to explore the relationship between environmentally-related taxation and innovation to see whether taxation can spur innovation and if so, what types.

Environmental Fiscal Challenges for Cities and Transport

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Publisher : Edward Elgar Publishing
ISBN 13 : 1789904188
Total Pages : 320 pages
Book Rating : 4.7/5 (899 download)

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Book Synopsis Environmental Fiscal Challenges for Cities and Transport by : Marta Villar Ezcurra

Download or read book Environmental Fiscal Challenges for Cities and Transport written by Marta Villar Ezcurra and published by Edward Elgar Publishing. This book was released on 2019 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: As populations become increasingly concentrated in urban centres and mega cities, while demands on transportation continue to grow, the question of how to mitigate the environmental footprint of these trends is ever more pressing. This comprehensive book demonstrates the potentially significant role of environmental taxation and other market-based instruments in meeting these challenges.

Taxation for Environmental Protection

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Publisher : Bloomsbury Publishing USA
ISBN 13 : 0313368988
Total Pages : 255 pages
Book Rating : 4.3/5 (133 download)

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Book Synopsis Taxation for Environmental Protection by : Asbjorn Eriksson

Download or read book Taxation for Environmental Protection written by Asbjorn Eriksson and published by Bloomsbury Publishing USA. This book was released on 1991-11-08 with total page 255 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together the work of scholars from England, France, Germany, Sweden, and the United States to examine the ways in which industrialized nations have used and are developing tax laws to help alleviate environmental problems. For each country, the contributors offer a thorough review of existing and proposed initiatives and an in-depth evaluation of their effectiveness. They also discuss the theoretical framework behind environmental tax initiatives, explain alternative systems to taxation, reveal problems in dealing with environmental concerns that are common to all of the countries studied, and suggest ways to more efficiently coordinate tax and environmental policies. Based on their research, the contributors conclude that the general tax systems of the United States and other countries unintentionally conflict with environmental policies and that no country has yet been able to adequately control automobile pollution, although some have had varying degrees of success in other areas. The volume begins with an introduction that presents a nontechnical discussion of the current economic thinking on environmental taxes and alternatives such as direct government regulation and granting polluters limited or tradable rights to pollute. The following chapters discuss each country in turn. Each chapter first examines the institutional framework of the country--central versus regional government, how legislation is enacted and executed, the distribution of authority over environmental matters, and important environmental policy goals. Next, the compatability of the tax system with environmental goals is analyzed. Finally, there is a thorough treatment of that country's environmental tax initiatives, including an in-depth assessment of their relative success or failure. Policymakers, lobbyists, economists, and attorneys will find Taxation for Environmental Protection enlightening reading.

Fiscal Year 1983 Budget Proposals for Energy, Environmental, and Natural Resources Programs

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Publisher :
ISBN 13 :
Total Pages : 168 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis Fiscal Year 1983 Budget Proposals for Energy, Environmental, and Natural Resources Programs by : United States. Congress. House. Committee on the Budget. Task Force on Energy and the Environment

Download or read book Fiscal Year 1983 Budget Proposals for Energy, Environmental, and Natural Resources Programs written by United States. Congress. House. Committee on the Budget. Task Force on Energy and the Environment and published by . This book was released on 1982 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Green Taxation in East Asia

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Publisher : Edward Elgar Publishing
ISBN 13 : 1849806136
Total Pages : 305 pages
Book Rating : 4.8/5 (498 download)

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Book Synopsis Green Taxation in East Asia by : Richard Cullen

Download or read book Green Taxation in East Asia written by Richard Cullen and published by Edward Elgar Publishing. This book was released on 2011 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: ''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.

Environmental Pricing

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Author :
Publisher : Edward Elgar Publishing
ISBN 13 : 1785360256
Total Pages : 266 pages
Book Rating : 4.7/5 (853 download)

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Book Synopsis Environmental Pricing by : Larry Kreiser

Download or read book Environmental Pricing written by Larry Kreiser and published by Edward Elgar Publishing. This book was released on 2015-08-28 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt: Environmental taxes can be efficient tools for successful environmental policy. Their use, however, has been limited in many countries. This thoughtful book explores the scope of environmental pricing and examines a variety of national experiences in e