Environmental Taxation Law

Environmental Taxation Law

Policy, Contexts and Practice

Snape, John; Souza, Jeremy de

Taylor & Francis Ltd

01/2006

654

Dura

Inglês

9780754623045

15 a 20 dias

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.
Contents: Authors' preface; Part I Prologue: Preliminaries; Regulated sectors. Part II Policy and Contexts: Introduction to part II; Institutional framework; Technical justifications; Regulatory context; Taxation context; International aspects; Conclusions on part II. Part III Practice: Introduction to part III. 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). Part IV Prospects and New Directions: Environmental taxes and the tax base; Government proposals; The EU emissions trading directive. Part V Provisional Assessment: The current state of play; Postscript; Bibliography; Index.
Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.