Environment and taxation: the cases of the Netherlands, Sweden and the United States
Saved in:
| Format: | Book |
|---|---|
| Language: | French |
| Published: |
Paris
1994
|
| Series: | OECD documents
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | 143 S. |
| ISBN: | 9264140611 |
Staff View
MARC
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Record in the Search Index
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| adam_text | Table of Contents*
ENVIRONMENT AND TAXATION: The Case of the Netherlands 7
ENVIRONMENT AND TAXATION: The Case of Sweden 51
ENVIRONMENT AND TAXATION: The Case of the United States 103
* Detailed tables of contents are presented with each case study.
5
Table of Contents
Chapter 1. OVERVIEW 11
1.1 Dutch environmental policy 11
1.2 Present role of economic instruments 11
1.3 Main features of the Dutch tax system 12
Chapter 2. EXISTING TAXES AND THE ENVIRONMENT 13
2.1 Taxes designed for environmental purpose 13
2.1.1 The environmental charge on fuels 13
2.1.1.1 Description 13
2.1.1.2 Evaluation 14
2.1.2 Noise charge on civil aviation 15
2.1.2.1 Description 15
2.1.2.2 Evaluation 16
2.1.3 Waste charge and refuse collection rate 16
2.1.3.1 Description 16
2.1.3.2 Evaluation 16
2.1.4 The charge on water pollution 17
2.1.4.1 Description 17
2.1.4.2 Evaluation 17
2.1.5 The charge for soil protection 18
2.1.5.1 Description 18
2.1.5.2 Evaluation 19
2.1.6 The groundwater charge 19
2.1.6.1 Description 19
2.1.6.2 Evaluation 19
2.1.7 The charge on surplus manure 19
2.1.7.1 Description 19
2.1.7.2. Evaluation 20
2.1.8 Accelerated depreciation 21
2.1.8.1 Description 21
2.1.8.2 Evaluation 21
2.1.9 Differentiation in special tax on motor vehicles 21
2.1.9.1 Description 21
2.1.9.2 Evaluation 22
2.1.10 Differentiation in excise on oil products 22
2.1.10.1 Description 22
2.1.10.2 Evaluation 22
2.1.11 Tax relief for owners of nature areas 22
2.1.11.1 Description 22
9
2.1.11.2 Evaluation 23
2.2 Other taxes with (potential) environmental effects 23
2.2.1 Fuels 23
2.2.2 Transport 24
2.2.3 Agriculture 25
2.2.4 Forestry 26
2.2.5 Hunting and fishing 26
2.2.6 Nature conservation 26
2.2.7 Other fiscal regulations 26
2.3 Concluding remarks 27
Chapter 3. THE ENVIRONMENTAL POLICY DEBATE ON TAX INSTRUMENTS 31
3.1 The state of affairs in April 1992 31
3.1.1 Energy taxation 32
3.1.2 Specific incentive charges and policy framework 32
3.1.3 Transport and environment 33
3.2 Non governmental actors 33
Chapter 4. ASSESSMENT 35
4.1 Fiscal compatibility of environmental taxation 35
4.1.1 Neutrality: principle and practice 35
4.1.2 Revenue stability 36
4.2 Taxes as environmental policy 37
4.3 Setting the tax rate 38
4.4 Monitoring and enforcement 39
4.5 Distributional impacts 40
4.6 International aspects 41
4.7 Macro economic performance 41
4.8 Earmarking 42
4.9 Obstacles to environmental taxation 43
4.10 Overcoming obstacles 44
Bibliography 49
10
Table of Contents
INTRODUCTION 55
Chapter 1. OVERVIEW 57
1.1 The 1991 tax and environmental ~ policy reform 57
1.2 Overview of economic instruments in Swedish environmental policy 58
1.3 Main features of the Swedish tax system 59
1.4 Current policy debate 60
Chapter 2. EXISTING TAXES AND THE ENVIRONMENT 63
2.1 Taxes and charges related to environmental policy 63
2.1.1 Energy 63
2.1.2 Other tax/charge bases 71
2.1.3 Fiscal and environmental impacts 73
2.2 Other taxes 75
Chapter 3. THE ENVIRONMENTAL POLICY DEBATE ON TAX INSTRUMENTS . . 79
3.1 Government policy proposals 80
3.2 The position of individual political parties 80
3.3 Large organizations 81
3.4 Commissions of cademic policy related research 83
3.5 The policy trend 84
Chapter 4. ASSESSMENT 85
4.1 The scope for environmental taxation 85
4.2 The design of environmental taxation 86
Chapter 5. MAIN CONCLUSIONS 91
Postscript . 95
Annex 97
Bibliography 101
53
Table of Contents
INTRODUCTION 107
Chapter 1. AN OVERVIEW 109
1.1 Some theoretical background 109
1.2 Some public choice issues Ill
1.3 The linkage 112
Chapter 2. EXISTING TAXES AND THE ENVIRONMENT 113
2.1 The excise tax on ozone depleting chemicals 113
2.2 Taxes on gasoline 114
2.3 Other taxes and charges related to motor vehicle use 115
2.4 Severance taxes 117
2.5 User fees for local solid waste disposal services 118
2.6 State fiscal incentives for solid waste disposal 118
2.7 Other State environmentally related taxes and fees 120
2.8 Other Federal excise taxes 120
2.9 Concluding note 120
Chapter 3. THE ENVIRONMENTAL POLICY DEBATE 123
3.1 The current policy atmosphere 123
3.2 Quantity versus price instruments 124
3.3 International competitiveness 125
3.4 Regulatory federalism 127
3.5 Equity issues 128
Chapter 4. ASSESSMENT 131
4.1 Quantity versus price instruments again 131
4.2 On the design of environmental tax measures 133
4.3 Environmental taxes: some specifics 134
4.4 International issues 135
Annex I: Excise Tax on Ozone Depleting Chemicals 139
Bibliography 141
105
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| spelling | Environment and taxation the cases of the Netherlands, Sweden and the United States Organisation for Economic Co-operation and Development Paris 1994 143 S. txt rdacontent n rdamedia nc rdacarrier OECD documents Steuer Environmental impact charges -- Netherlands -- Case studies Environmental impact charges -- Sweden -- Case studies Environmental impact chartes -- United States -- Case studies Taxation -- Netherlands -- Case studies Taxation -- Sweden -- Case studies Taxation -- United States -- Case studies Umweltsteuer (DE-588)4239879-4 gnd rswk-swf Niederlande Schweden USA Niederlande (DE-588)4042203-3 gnd rswk-swf USA (DE-588)4078704-7 gnd rswk-swf Schweden (DE-588)4077258-5 gnd rswk-swf (DE-588)4522595-3 Fallstudiensammlung gnd-content Schweden (DE-588)4077258-5 g Umweltsteuer (DE-588)4239879-4 s DE-604 Niederlande (DE-588)4042203-3 g USA (DE-588)4078704-7 g OECD Sonstige (DE-588)5157-3 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005868660&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Environment and taxation the cases of the Netherlands, Sweden and the United States Steuer Environmental impact charges -- Netherlands -- Case studies Environmental impact charges -- Sweden -- Case studies Environmental impact chartes -- United States -- Case studies Taxation -- Netherlands -- Case studies Taxation -- Sweden -- Case studies Taxation -- United States -- Case studies Umweltsteuer (DE-588)4239879-4 gnd |
| subject_GND | (DE-588)4239879-4 (DE-588)4042203-3 (DE-588)4078704-7 (DE-588)4077258-5 (DE-588)4522595-3 |
| title | Environment and taxation the cases of the Netherlands, Sweden and the United States |
| title_auth | Environment and taxation the cases of the Netherlands, Sweden and the United States |
| title_exact_search | Environment and taxation the cases of the Netherlands, Sweden and the United States |
| title_full | Environment and taxation the cases of the Netherlands, Sweden and the United States Organisation for Economic Co-operation and Development |
| title_fullStr | Environment and taxation the cases of the Netherlands, Sweden and the United States Organisation for Economic Co-operation and Development |
| title_full_unstemmed | Environment and taxation the cases of the Netherlands, Sweden and the United States Organisation for Economic Co-operation and Development |
| title_short | Environment and taxation |
| title_sort | environment and taxation the cases of the netherlands sweden and the united states |
| title_sub | the cases of the Netherlands, Sweden and the United States |
| topic | Steuer Environmental impact charges -- Netherlands -- Case studies Environmental impact charges -- Sweden -- Case studies Environmental impact chartes -- United States -- Case studies Taxation -- Netherlands -- Case studies Taxation -- Sweden -- Case studies Taxation -- United States -- Case studies Umweltsteuer (DE-588)4239879-4 gnd |
| topic_facet | Steuer Environmental impact charges -- Netherlands -- Case studies Environmental impact charges -- Sweden -- Case studies Environmental impact chartes -- United States -- Case studies Taxation -- Netherlands -- Case studies Taxation -- Sweden -- Case studies Taxation -- United States -- Case studies Umweltsteuer Niederlande Schweden USA Fallstudiensammlung |
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