Green Taxation and Environmental Sustainability

• Utgivningsdatum: 2012-09-30
• Mått: 156 x 234 x undefined mm
• Format: Inbunden
• Språk: Engelska
• Serie: Critical Issues in Environmental Taxation series
• Förlag: Edward Elgar Publishing Ltd
• ISBN: 9781781009024

• Miljövetenskap och miljöpolitik
• Skatter och avgifter: Juridik
• Miljörätt

Edited by Larry Kreiser, Professor Emeritus of Accounting, Cleveland State University, US, Ana Yábar Sterling, Professor of Applied Economics, Complutense University of Madrid, Spain, Pedro Herrera, Assistant Professor of Taxation and Financial Law, National Distance University (UNED), Spain, Janet E. Milne, Professor of Law and Director of the Environmental Tax Policy Institute, Vermont Law School, US and Hope Ashiabor, Dr., University of New South Wales Business School, Australia

‘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, informative and essential reading.’

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