ISBN:
9789264187313
Language:
English
Pages:
Online-Ressource (133 p.)
Parallel Title:
Print version Environmentally Related Taxes in OECD Countries : Issues and Strategies
DDC:
336.2/783337/09177
Keywords:
Electronic books
;
OECD
;
Mitgliedsstaaten
;
Umweltsteuer
Abstract:
It is now widely recognised that a greater use of market based instruments is a key element of effective and economically efficient environmental policies, and an important framework condition for sustainable development. Hence, over the last decade, economic instruments have been playing a growing role in environmental policies of OECD countries. In this context, a distinctive feature is the increasing role of environmentally related taxes. All countries have introduced environmental taxes to a varying extent, and an increasing number of countries are implementing comprehensive green-tax refo
Description / Table of Contents:
Foreword; Table of Contents; Summary and Conclusions; i. Making taxation and environmental policies mutually reinforcing; ii. Implementing environmentally related taxes; iii. Further work; Notes; Introduction; Environmentally related taxes; Outline of the report; Notes; Part I. CONCEPTUAL BACKGROUND; Chapter 1. A Brief Theory of Environmentally Related Taxation; Chapter 2. Options for Green Tax Reform; Part II. IMPLEMENTING GREEN TAX REFORM; Chapter 3. An Overview of Green Tax Reform and Environmentally Related Taxes in OECD Countries
Description / Table of Contents:
Chapter 4. Addressing Competitiveness Concerns over Environmentally Related TaxationChapter 5. The Income Distribution Issue; Chapter 6. Administrative and Compliance Costs; Chapter 7. Acceptance Building; Chapter 8. Environmental Effectiveness: Available Evidence; Chapter 9. Taxing Greenhouse Gases: Issues and Options; Chapter 10. Green Tax Reforms: An Assessment; Annex I. Basic Economic Analysis of "First-round" Effects of Introducing a Carbon Tax; Annex II. The Case of Co-ordinated Implementation of a Carbon Tax; Annex III. ODC Taxation in the US; Annex IV. Non-CO2 Greenhouse Gas Taxation
Description / Table of Contents:
Bibliography
Note:
Description based upon print version of record
DOI:
10.1787/9789264193659-en
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