Implementation strategies for environmental taxes:
Gespeichert in:
Format: | Buch |
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Sprache: | English |
Veröffentlicht: |
Paris
1996
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Schlagworte: | |
Online-Zugang: | Inhaltsverzeichnis |
Beschreibung: | Franz. Ausg. u.d.T.: Stratégies de mise en oeuvre des écotaxes |
Beschreibung: | 94 S. graph. Darst. |
ISBN: | 9264146865 |
Internformat
MARC
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264 | 1 | |a Paris |c 1996 | |
300 | |a 94 S. |b graph. Darst. | ||
336 | |b txt |2 rdacontent | ||
337 | |b n |2 rdamedia | ||
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500 | |a Franz. Ausg. u.d.T.: Stratégies de mise en oeuvre des écotaxes | ||
610 | 2 | 7 | |a OECD |0 (DE-588)5157-3 |2 gnd |9 rswk-swf |
650 | 7 | |a ENVIRONMENTAL ECONOMICS |2 unbist | |
650 | 7 | |a FISCAL POLICY |2 unbist | |
650 | 7 | |a Milieubelasting |2 gtt | |
650 | 7 | |a Milieubeleid |2 gtt | |
650 | 7 | |a Strategische planning |2 gtt | |
650 | 7 | |a TAXATION |2 unbist | |
650 | 4 | |a Steuer | |
650 | 4 | |a Umwelt | |
650 | 4 | |a Umweltpolitik | |
650 | 4 | |a Environmental impact charges -- OECD countries | |
650 | 4 | |a Taxation -- Environmental aspects -- OECD countries | |
650 | 4 | |a Environmental policy -- OECD countries | |
650 | 0 | 7 | |a Umweltsteuer |0 (DE-588)4239879-4 |2 gnd |9 rswk-swf |
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999 | |a oai:aleph.bib-bvb.de:BVB01-007104510 |
Datensatz im Suchindex
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adam_text | TABLE OF CONTENTS
Executive summary 7
Chapter 1
CONTEXT AND SCOPE OF THE STUDY
1.1. Background and objectives 9
1.2. Main characteristics and trends in OECD countries 9
1.3. Basic concepts of environmental taxation 10
1.4. Environmental taxation and regulation 11
1.5. Regulation and tax policy integration 13
1.6. Scope of the report 14
Notes 14
Annex to Chapter I
Table A.I. Overview of environmentally related taxes and charges in OECD countries 16
References 18
Chapter 2
DESIGNING AND IMPLEMENTING ENVIRONMENTAL TAXES
2.1. Background 19
2.2. Developing an appropriate policy framework 19
Linkage 20
Acceptability 21
2.3. Designing environmental taxes 22
The tax base and the point of imposition 22
How to determine the tax rate? 23
2.4. Administrative and compliance issues 26
Regulatory authorities 26
Monitoring 28
Administrative and compliance costs 28
2.5. Tax Packaging issues 28
Elimination of non price barriers 29
Revenue recycling 29
Distributional effects and compensation measures 31
2.6. Concluding remarks 32
Notes 32
References 33
Chapter 3
INTERNATIONAL IMPLICATIONS OF ENVIRONMENTAL TAXES
3.1. Introduction 35
3.2. Trade and environmental taxes 35
Environmental taxes and competitiveness: key factors 36
Short term versus long term effects 37
3.3. Trade: key factors and assumptions 37
3.4. Empirical evidence 40
Effects on competitiveness and trade 40
Environmental effectiveness and leakage issues 42
5
3.5. Mitigation measures 43
Sectoral differentiation of environmental taxes 43
Border tax adjustments 44
Implementation strategy of environmental taxes 45
3.6. Conclusions 45
Notes 46
References 47
Chapter 4
DISTRIBUTIONAL EFFECTS OF ENVIRONMENTAL TAXES AND COMPENSATION MEASURES
4.1. Introduction 49
4.2. Analytical framework 49
Relevant costs and benefits 49
Formal and effective incidence 50
The baseline for comparison 50
Relevant distributional dimensions 50
4.3. Empirical evidence and simulation results 51
Distributional impacts of carbon taxes and other energy taxes 51
Distributional implications of other taxes 55
4.4. Policy implications 56
Mitigation and compensation 57
Compensation through adjustments to other taxes 58
Other compensation approaches 59
The role of adjustment policies 60
4.5. Conclusions 61
Notes 62
References 63
Chapter 5
THE USE OF REVENUES FROM ENVIRONMENTAL TAXES
5.1. Alternative uses of revenues 65
5.2. The incidence of an environmental tax 66
5.3. Taxes on energy resource owners 66
A consumption based energy tax 66
A production based energy tax 67
Tax exemptions for energy intensive sectors 68
The sustainability of energy tax revenues 68
The impact on employment 68
5.4. Environmental taxes and complementary policies 68
Taxes on labour 68
Labour taxation, real wages and employment 69
Taxes on capital 69
Empirical evidence 70
5.5. Conclusions 71
Notes 71
References 72
Chapter 6
SUMMARY AND CONCLUSIONS
6.1. A new trend in environmental policy 73
6.2. Designing and implementing environmental taxes 73
6.3. International implications of environmental taxes 76
6.4. Distributive effects of environmental taxes and compensation measures 79
6.5. The use of environmental tax revenues 80
Annexes 83
A. 1. Environmental taxation of energy 85
A.2. Environmental taxes in energy sectors 89
6
|
any_adam_object | 1 |
building | Verbundindex |
bvnumber | BV010646663 |
callnumber-first | H - Social Science |
callnumber-label | HJ5316 |
callnumber-raw | HJ5316.I45 1996 |
callnumber-search | HJ5316.I45 1996 |
callnumber-sort | HJ 45316 I45 41996 |
callnumber-subject | HJ - Public Finance |
classification_rvk | QL 400 QT 200 |
ctrlnum | (OCoLC)34345913 (DE-599)BVBBV010646663 |
dewey-full | 336.27 |
dewey-hundreds | 300 - Social sciences |
dewey-ones | 336 - Public finance |
dewey-raw | 336.27 |
dewey-search | 336.27 |
dewey-sort | 3336.27 |
dewey-tens | 330 - Economics |
discipline | Wirtschaftswissenschaften |
format | Book |
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illustrated | Illustrated |
indexdate | 2024-07-09T17:56:33Z |
institution | BVB |
institution_GND | (DE-588)5157-3 |
isbn | 9264146865 |
language | English |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-007104510 |
oclc_num | 34345913 |
open_access_boolean | |
owner | DE-355 DE-BY-UBR DE-739 DE-473 DE-BY-UBG DE-703 DE-N2 DE-12 DE-20 DE-19 DE-BY-UBM DE-M124 DE-706 DE-521 DE-634 DE-188 |
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physical | 94 S. graph. Darst. |
publishDate | 1996 |
publishDateSearch | 1996 |
publishDateSort | 1996 |
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spelling | Implementation strategies for environmental taxes Organisation for Economic Co-operation and Development Stratégies de mise en oeuvre des écotaxes Paris 1996 94 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Franz. Ausg. u.d.T.: Stratégies de mise en oeuvre des écotaxes OECD (DE-588)5157-3 gnd rswk-swf ENVIRONMENTAL ECONOMICS unbist FISCAL POLICY unbist Milieubelasting gtt Milieubeleid gtt Strategische planning gtt TAXATION unbist Steuer Umwelt Umweltpolitik Environmental impact charges -- OECD countries Taxation -- Environmental aspects -- OECD countries Environmental policy -- OECD countries Umweltsteuer (DE-588)4239879-4 gnd rswk-swf Steuerpolitik (DE-588)4057447-7 gnd rswk-swf Umweltsteuer (DE-588)4239879-4 s Steuerpolitik (DE-588)4057447-7 s DE-604 OECD (DE-588)5157-3 b OECD Sonstige (DE-588)5157-3 oth Parallele Sprachausgabe französisch Stratégies de mise en oeuvre de écotaxes HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007104510&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
spellingShingle | Implementation strategies for environmental taxes OECD (DE-588)5157-3 gnd ENVIRONMENTAL ECONOMICS unbist FISCAL POLICY unbist Milieubelasting gtt Milieubeleid gtt Strategische planning gtt TAXATION unbist Steuer Umwelt Umweltpolitik Environmental impact charges -- OECD countries Taxation -- Environmental aspects -- OECD countries Environmental policy -- OECD countries Umweltsteuer (DE-588)4239879-4 gnd Steuerpolitik (DE-588)4057447-7 gnd |
subject_GND | (DE-588)5157-3 (DE-588)4239879-4 (DE-588)4057447-7 |
title | Implementation strategies for environmental taxes |
title_alt | Stratégies de mise en oeuvre des écotaxes |
title_auth | Implementation strategies for environmental taxes |
title_exact_search | Implementation strategies for environmental taxes |
title_full | Implementation strategies for environmental taxes Organisation for Economic Co-operation and Development |
title_fullStr | Implementation strategies for environmental taxes Organisation for Economic Co-operation and Development |
title_full_unstemmed | Implementation strategies for environmental taxes Organisation for Economic Co-operation and Development |
title_short | Implementation strategies for environmental taxes |
title_sort | implementation strategies for environmental taxes |
topic | OECD (DE-588)5157-3 gnd ENVIRONMENTAL ECONOMICS unbist FISCAL POLICY unbist Milieubelasting gtt Milieubeleid gtt Strategische planning gtt TAXATION unbist Steuer Umwelt Umweltpolitik Environmental impact charges -- OECD countries Taxation -- Environmental aspects -- OECD countries Environmental policy -- OECD countries Umweltsteuer (DE-588)4239879-4 gnd Steuerpolitik (DE-588)4057447-7 gnd |
topic_facet | OECD ENVIRONMENTAL ECONOMICS FISCAL POLICY Milieubelasting Milieubeleid Strategische planning TAXATION Steuer Umwelt Umweltpolitik Environmental impact charges -- OECD countries Taxation -- Environmental aspects -- OECD countries Environmental policy -- OECD countries Umweltsteuer Steuerpolitik |
url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007104510&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
work_keys_str_mv | AT oecd implementationstrategiesforenvironmentaltaxes AT oecd strategiesdemiseenoeuvredesecotaxes |