Taxation for environmental protection: a multinational legal study
Saved in:
| Format: | Book |
|---|---|
| Language: | English |
| Published: |
New York u.a.
Quorum Books
1991
|
| Edition: | 1. publ. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | VIII, 244 S. |
| ISBN: | 089930575X |
Staff View
MARC
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Record in the Search Index
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| adam_text | Contents PREFACE Vii
1. Introduction and Overview 1
Fiscal Measures as a Policy Alternative 2
Strengths and Weaknesses of the Direct Regulation
Strategy 3
The Marketable Pollution Rights Alternative 5
The Role of Fiscal Measures 6
Terminology 7
Types of Environmental Fiscal Measures 8
Important Considerations in Environmental Tax Policy 10
Regressivity of Environmental Taxes 11
Need for Coherency in Tax Policy 11
Organization of the Studies 12
2. Environmental Fiscal Policy in France 15
Public Funds and the Environment: An Attempted
Definition of an Environmental Fiscal Policy 16
The Diversity of the Public Funds Allocated for
Environmental Policies 18
The Legal Status of Some Environmental Taxes 28
Conclusion 59
3. Environmental Taxes in Germany 65
Institutional Background 65
General Considerations Affecting Taxes and
Environmental Protection in German Law and Policy 66
The Existing Tax Law 81
Environmentally Directive Special Taxes and Fees
{Sonderabgaben) 95
Environmentally Directive Tax Reform Proposals 101
Conclusion 106
4. Environmental Taxes in Sweden 120
Institutional Background 120
Environmental Policy and Income Tax Rules 122
Income Tax Rules 126
Fiscal Initiatives 139
5. Environmental Taxes in the United Kingdom 159
The Legislative Authorities 161
General Principles of the Income Tax System and
How They Affect the Environment 167
Provisions that Provide a Tax Benefit, but that Are
Not Slanted to Favor Environmental Issues 172
Initiatives 174
6. Environmental Taxes in the United States 182
Institutional Background 182
Compatibility of Tax and Environmental Policies 186
Tax Initiatives 202
index 235
about the editors and co authors 243
|
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| dewey-full | 342.34 343.04 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 342 - Constitutional and administrative law 343 - Military, tax, trade & industrial law |
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| dewey-search | 342.34 343.04 |
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| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
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| id | DE-604.BV005881649 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T16:36:15Z |
| institution | BVB |
| isbn | 089930575X |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-003683079 |
| oclc_num | 23286962 |
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| owner_facet | DE-384 DE-473 DE-BY-UBG DE-M382 |
| physical | VIII, 244 S. |
| publishDate | 1991 |
| publishDateSearch | 1991 |
| publishDateSort | 1991 |
| publisher | Quorum Books |
| record_format | marc |
| spelling | Taxation for environmental protection a multinational legal study Sanford E. Gaines ... ed. Asbjörn Eriksson ... co-authors 1. publ. New York u.a. Quorum Books 1991 VIII, 244 S. txt rdacontent n rdamedia nc rdacarrier Recht Steuer Environmental impact charges Law and legislation Taxation Law and legislation Umweltsteuer (DE-588)4239879-4 gnd rswk-swf Rechtsvergleich (DE-588)4115712-6 gnd rswk-swf Umweltsteuer (DE-588)4239879-4 s Rechtsvergleich (DE-588)4115712-6 s DE-604 Gaines, Sanford E. Sonstige oth Eriksson, Asbjörn Sonstige oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003683079&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Taxation for environmental protection a multinational legal study Recht Steuer Environmental impact charges Law and legislation Taxation Law and legislation Umweltsteuer (DE-588)4239879-4 gnd Rechtsvergleich (DE-588)4115712-6 gnd |
| subject_GND | (DE-588)4239879-4 (DE-588)4115712-6 |
| title | Taxation for environmental protection a multinational legal study |
| title_auth | Taxation for environmental protection a multinational legal study |
| title_exact_search | Taxation for environmental protection a multinational legal study |
| title_full | Taxation for environmental protection a multinational legal study Sanford E. Gaines ... ed. Asbjörn Eriksson ... co-authors |
| title_fullStr | Taxation for environmental protection a multinational legal study Sanford E. Gaines ... ed. Asbjörn Eriksson ... co-authors |
| title_full_unstemmed | Taxation for environmental protection a multinational legal study Sanford E. Gaines ... ed. Asbjörn Eriksson ... co-authors |
| title_short | Taxation for environmental protection |
| title_sort | taxation for environmental protection a multinational legal study |
| title_sub | a multinational legal study |
| topic | Recht Steuer Environmental impact charges Law and legislation Taxation Law and legislation Umweltsteuer (DE-588)4239879-4 gnd Rechtsvergleich (DE-588)4115712-6 gnd |
| topic_facet | Recht Steuer Environmental impact charges Law and legislation Taxation Law and legislation Umweltsteuer Rechtsvergleich |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003683079&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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