Greening taxes: the Dutch model : ten years of experience and the remaining challenge
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Dordrecht
Kluwer
1998
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIV, 181 S. |
| ISBN: | 9020020730 |
Internformat
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Datensatz im Suchindex
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| adam_text | GREENING TAXES: THE DUTCH MODEL TEN YEARS OF EXPERIENCE AND THE
RETNAINING CHALLENGE DR. WILLENT VERMEEND JACOB VAN DER VAART APRIL 1998
KLUWER - DEVENTER TABLE OF CONTENTS / INTRODUCTION I VIL 2 POLICY
PERSPECTIVE 3 2.1 TAXES AND ENVIRONMENTAL POLICY 3 2.2 THE GREEN TAX
REFORM THAT NEVER WAS 4 2.3 GREEN TAXES 4 2.4 POSITIVE INCENTIVES 6 2.5
THE DUTCH MODEL 8 2.6 MEASURING EFFECTS 9 2.7 DOUBLE DIVIDEND 10 2.8
INCOME EFFECTS 11 2.9 SELECTIVITY AND POSITIVE INCENTIVES 12 2.IOTHE
DUTCH GREEN TAX COMMISSION 14 2.11 THE STEPS AHEAD 14 2 HISTORY OF DUTCH
ENVIRONMENTAL TAXES 17 3.1 THE FIRST STEP: INTEGRATION (1988) 17 3.2
INTERIM PERIOD: ELEVATION (1989-1992) 18 3.3 CHARGE IS RESTRUCTURED AND
BECOMES TAX (1992) 21 3.4 BROADENING THE TAX BASE (1993-1995) 23 3.5 THE
REGULATORY ENERGY TAX: ENVIRONMENTAL IMPACTS (1996-1998) 25 3.6 THE 21
CENTURY: FISCAL ROBUSTNESS 27 4 CURRENT SITUATION 31 4.1 GENERAL FUEL
TAX 31 4.1.1 INTRODUCTION 31 4.1.2 THE SYSTEM 32 4.1.3 URANIUM TAX 33
4.1.4 SPECIAL ARRANGEMENTS 33 4.1.5 REVENUE AND ENVIRONMENTAL IMPACTS 35
4.2 GROUNDWATER TAX 35 4.2.1 INTRODUCTION 35 4.2.2 THE SYSTEM 36 4.2.3
SPECIAL ARRANGEMENTS 37 4.2.4 REVENUE AND ENVIRONMENTAL IMPACTS 38 4.3
WASTE TAX 38 4-3- : INTRODUCTION 38 4.3.2 THE SYSTEM 39 4.3.3 SPECIAL
ARRANGEMENTS 40 4.4 REGULATORY ENERGY TAX 4 O 4.4.1 INTRODUCTION 40
4.4.2 THE SYSTEM 41 4.4.3 SPECIAL ARRANGEMENTS 44 4.4.4 REVENUE AND
ENVIRONMENTAL IMPACTS 45 4.5 PROMOTING SUSTAINABLE TRANSPORT 48 4.5.1
COMMUTING 48 4.5.2 THE COMPANY BICYCLE 50 4.5.3 CARPOOLING 51 4.5.4
TELEWORKING 52 4.6 FREE DEPRECIATION OF ENVIRONMENTAL INVESTMENT 53
4.6.1 INTRODUCTION 53 4.6.2 THE SYSTEM 54 4.6.3 BUDGETARY COSTS AND
RESULTS 55 4.6.4 ENVIRONMENT LIST 56 4.6.5 GENERAL CRITERIA 56 4.6.6
RELATIVE CRITERIA 57 4.7 TAX FREE INCOME FROM GREEN FUNDS 60 4.7.1
INTRODUCTION 60 4.7.2 THE SYSTEM 60 4.7.3 BUDGETARY COSTS AND RESULTS 62
4.8 ENERGY INVESTMENT TAX CREDIT 63 4.8.1 INTRODUCTION 63 4.8.2 THE
SYSTEM 64 4.8.3 THE ENERGY LIST 64 4.8.4 REPORTING REQUIREMENTS 66 4.8.5
HISTORY 66 4.8.6 IMPACTS ON PAYBACK PERIOD 67 4.8.7 RENEWABLE ENERGY 67
4.8.8 RESULTS IN 1997 68 4.8.9 ESTIMATED NATIONAL EFFECTS 68 5 THE DUTCH
GREEN TAX COMMISSION 71 5.1 INTRODUCTION 71 5.1.1 PROGRAM OF WORK 71
5.1.2 A STRINGENT CHECK LIST 73 5.2 LONG TERM PERSPECTIVE 74 5.2.1 A
PRAGMATIC APPROACH 74 5.2.2 POSITIVE INCENTIVES 75 5.2.3 GREENING TAXES
REQUIRES EFFORT 75 5.3 INCOME TAX AND CAR USE 76 5-3-1 COMMUTING 5.3.2
COMPANY CAR 5.3.3 BUSINESS USE OF PRIVATE CAR 5.3.4 TELEWORKING,
CARPOOLING 5.4 CAR TAXES 5.4.1 CURRENT SITUATION 5.4.2 EXCISE RATES
5.4.3 MORE AND HEAVIER CARS 5.4.4 FUEL EFFICIENT CARS 5.4.5 LPG 5.4.6
VEHICLE TAX 5.4.7 DIESEL 5.4.8 CLEANER CARS AND FUELS 5.5 NEW
ENVIRONMENTAL TAXES 5.5.1 CURRENT SITUATION 5.5.2 FEW OPTIONS FOR NEW
TAXES 5.5.3 PESTICIDES AND SURFACE MINING 5.5.4 A TAX ON CONVERSION OF
LAND USE 5.5.5 TAXING AIR TRAFFIC 5.5.6 NO, EMISSION CHARGE 5.5.7
BELGIAN-TYPE ECOTAXES 5.6 EXPANDING EXISTING TAXES 5.6.1 GROUNDWATER TAX
5.6.2 WASTE TAX 5.6.3 INDEXING FOR INFLATION 5.6.4 NO EFFECT, NO TAX
5.6.5 AN ENVIRONMENTAL TAX CREDIT 5.7 ENERGY TAXES 5.7.1 INTRODUCTION
5.7.2 EFFECTS REQUIRE LARGE RAISES 5.7.3 REVENUE RECYCLING AS A PROBLEM
5.7.4 POSITIVE INCENTIVES WITHIN ENVIRONMENTAL TAXES 5.7.5 EMPLOYMENT
EFFECTS 5.7.6 VARIANTS FOR ENERGY TAX RAISES, THIRD REPORT 5.7.7
POSITIVE INCENTIVES IN THE ENERGY TAXES, THIRD REPORT 5.7.8 THE
STRUCTURE OF DUTCH ENERGY TAXES 5.8 GREENINGVAT 5.8.1 A REDUCED RATE
FOR ENVIRONMENTALLY FRIENDLY PRODUCIS 5.8.2 AGRICULTURAL INPUTS 5.8.3
MEAT 5.8.4 DRINKING WATER 5.8.5 SOIL SANITATION 5.8.6 GOVERNMENT WASTE
SERVICES 5.8.7 SMALL BUSINESSES 76 76 76 77 77 77 77 78 78 79 80 80 80
81 81 81 81 82 83 84 85 85 85 86 86 86 87 87 87 88 88 88 90 90 94 95 95
95 98 99 99 99 99 99 IX 5.9 AGRICULTURE AND FORESTRY 100 5.9.1 ORGANIC
FARMING I0 5.9.2 FROM FARMING TO FORESTRY 102 5.9.3 REWARDING LOW
NITROGEN LOSS 103 5.9.4 SUSTAINABLE ENTERPRISE TAX CREDIT 104 5.IOTAX ON
ACQUISITON OF REAL ESTATE 105 5.11 SUMMARY OF PROPOSALS 106 5.11.1 FIRST
REPORT 106 5.11.2 SECOND REPORT 107 5.11.3 THIRD REPORT 108 5.11.4
EXPLORING THE TAX SYSTEM OF THE 21 CENTURY 108 6 WHITE PAPER TAXES IN
THE 21 CENTURY 117 6.1 INTRODUCTION 117 6.2 THE BENEFITS OF GREEN
TAXES 117 6.3 EMPLOYMENT EFFECTS 118 6.4 CURRENT SITUATION 118 6.5
PROPOSALS FOR A FURTHER SHIFT 119 6.6 ENVIRONMENTAL BENEFITS 120 6.7
INCOME EFFECTS 120 APPENDIX 1 123 THE GREEN TAX COMMISSION S THIRD AND
FINAL REPORT 123 THE CONTINUING CHALLENGE 124 THE FINAL PICTURE IN A
STATE OF FLUX 124 GREENING OF TAXES REQUIRES RESEARCH 124 AFTER THE
COMMISSION 125 THE SUBSIDIES ALTERNATIVE 125 GREEN FUNDING OF INCOME TAX
REDUCTION 125 ENERGY TAXES 125 TAX ON CONVERSION OFLAND USE 126 TAXATION
OF INTRA-EUROPEAN AIR TRAFFIC 126 A GREENER VAT IN A NEW LIGHT 127 THE
LIMITS OF A SELECTIVE APPROACH 127 IMPLEMENTATION PROBLEMS 127 A
DIFFERENT INTERIM APPROACH 128 A MORE GENERAL APPROACH IN THE LONGER
TERM 128 MEAT, SOIL SANITATION, WASTE SERVICES 129 WATER AND
FLORICULTURE 129 PESTICIDES AND FERTILIZERS I2G SMALL BUSINESSES ^O
SUPPORT FOR GREEN AGRICULTURE AND FORESTRY 130 DIRECT INCENTIVES FOR
FARMERS 130 THE BENEFITS OF ECOLOGICAL FARMING 130 GREEN INVESTMENT TAX
INCENTIVE 130 A GENERAL SYSTEM OF REWARDS 131 REWARD CO 2 ABSORPTION
THROUGH FORESTRY 131 SUSTAINABLE ENTERPRISE TAX CREDIT 132 SCOPE OF
SUSTAINABLE ENTERPRISE TAX CREDIT 132 ORGANIC SUGAR IN SOFT DRINKS 132
ENVIRONMENTAL INVESTMENT TAX CREDIT AND OTHER MATTERS 132 FROM FREE
DEPRECIATION TO TAX CREDIT 132 XI REAL ESTATE TRANSFER TAX REQUIRES
FURTHER RESEARCH 133 TAX BONUS FOR RELOCATION 133 BELGIAN PRODUCT TAXES
133 RE-GAUGING THE POTENTIAL FOR ECO TAXES 134 TAXES ON ACIDIFYING
EMISSIONS 134 STRUCTURE OF ENERGY TAXES 134 APPENDIX 2 135 CPB REPORT
GREENING TAXES AND ENERGY 135 PREFACE 137 SUMMARY 139 1 INTRODUCTION 140
2 LONG-TERM STUDY 1997 140 3 FORM OF THE TAXES 142 3.1 TAXVARIANTS 142
3.2 INTERNATIONAL COMPARISON OF ENERGY PRICES 145 3.3 ALLOCATION OF TAX
REVENUES 147 4 EFFECTS OF INCREASED TAXES 149 4.1 ENERGY CONSUMPTION AND
EMISSIONS 149 4.2 ECONOMIC EFFECTS 150 5 POSITIVE INCENTIVES 153 5.1
INFLUENCING BEHAVIOR 153 5.2 FINDINGS 155 6 CONCLUSIONS 158 APPENDIXJ
161 ECN REPORT INCENTIVES FAVORING REDUCTION OFCO 2 EMISSIONS 161 1
INTRODUCTION 163 2 STUDY APPROACH 163 3 RESULTS OF THE INCENTIVE
VARIANTS 165 3.1 HOUSEHOLDS 166 3.2 NON-RESIDENTIAL BUILDINGS 168 3.3
PRODUCTION 17 O 3.4 SUSTAINABLE SOURCES OF ENERGY 171 4 TOTAL EFFECT OF
INCENTIVES 174 4.1 ENERGY SAVINGS 175 4.2 THE INCENTIVES BUDGET 176 4.3
EFFECTIVENESS 176 4.4 REDUCTION IN CO, EMISSIONS 176 5 EFFECTIVENESS OF
INCENTIVES AS AN INSTRUMENT 177 REFERENCES (ECN REPORT) 181 XII
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| spelling | Vermeend, Willem Verfasser aut Greening taxes the Dutch model : ten years of experience and the remaining challenge by Willem Vermeend ; Jacob van der Vaart Dordrecht Kluwer 1998 XIV, 181 S. txt rdacontent n rdamedia nc rdacarrier Geschichte 1988-1998 gnd rswk-swf Umweltsteuer (DE-588)4239879-4 gnd rswk-swf Niederlande (DE-588)4042203-3 gnd rswk-swf Niederlande (DE-588)4042203-3 g Umweltsteuer (DE-588)4239879-4 s Geschichte 1988-1998 z DE-604 Vaart, Jacob van der Sonstige oth GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008566622&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Vermeend, Willem Greening taxes the Dutch model : ten years of experience and the remaining challenge Umweltsteuer (DE-588)4239879-4 gnd |
| subject_GND | (DE-588)4239879-4 (DE-588)4042203-3 |
| title | Greening taxes the Dutch model : ten years of experience and the remaining challenge |
| title_auth | Greening taxes the Dutch model : ten years of experience and the remaining challenge |
| title_exact_search | Greening taxes the Dutch model : ten years of experience and the remaining challenge |
| title_full | Greening taxes the Dutch model : ten years of experience and the remaining challenge by Willem Vermeend ; Jacob van der Vaart |
| title_fullStr | Greening taxes the Dutch model : ten years of experience and the remaining challenge by Willem Vermeend ; Jacob van der Vaart |
| title_full_unstemmed | Greening taxes the Dutch model : ten years of experience and the remaining challenge by Willem Vermeend ; Jacob van der Vaart |
| title_short | Greening taxes |
| title_sort | greening taxes the dutch model ten years of experience and the remaining challenge |
| title_sub | the Dutch model : ten years of experience and the remaining challenge |
| topic | Umweltsteuer (DE-588)4239879-4 gnd |
| topic_facet | Umweltsteuer Niederlande |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008566622&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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