Environmental taxation law: policy, contexts and practice
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | German |
| Published: |
Aldershot [u.a.]
Ashgate
2006
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XCII, 562 S. |
| ISBN: | 0754623041 |
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Record in the Search Index
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| adam_text | ENVIRONMENTAL TAXATION LAW POLICY, CONTEXTS AND PRACTICE JOHN SNAPE
SCHOOL OFLAW, UNIVERSITY OF WARWICK, UK AND JEREMYDESOUZA CONSULTANT TO
WHITE AND BOWKER, UK ASHGATE CONTENTS A BOUT THE A UTHORS XI A UTHORS
PREFACE XIII TABLE OFCASES XVII TABLE OF STATUTES XXV TABLE OFSTATUTORY
INSTRUMENTS H TABLE OF PROVISIONS OFTHE EUROPEAN TREATY IXV TABLE OF
EUROPEAN COMMUNITY LEGISLATION IXIX TABLE OF PROVISIONS OF GA TT1994
IXXXI TABLE OFOTHER TREATY PROVISIONS IXXXIII TABLE OF ABBREVIATIONS
IXXXVII PART I: PROLOGUE 1 PRELIMINARIES 3 1.1 INTRODUCTION 3 1.2
TERMINOLOGY, APPROACH AND SOURCES 5 1.3 INTERNATIONAL, EUROPEAN,
NATIONAL AND REGIONAL CONTEXTS 19 1.4 REGULATORY AND TAXATION CONTEXTS
21 1.5 INSTITUTIONAL FRAMEWORK 34 1.6 SCHEME OFTHE BOOK 34 2 REGULATED
SECTORS 37 2.1 INTRODUCTION 37 2.2 TRADE ASSOCIATIONS. POLICY-MAKERS AND
PRESSURE GROUPS 38 2.3 WASTE MANAGEMENT INDUSTRY 40 2.4 ENERGY
INDUSTRIES AND CONSUMERS 42 2.5 MINERAL EXTRACTION INDUSTRY 50 2.6 AIR
PASSENGER AND ROAD FREIGHT TRANSPORT SECTORS 51 2.7 CONCLUDING REMARKS
53 PART II: POLICY AND CONTEXTS 3 INTRODUCTION TO PART II 57 4
INSTITUTIONAL FRAMEWORK 63 4.1 INTRODUCTION 63 4.2 INSTITUTIONS
OFCENTRAL. REGIONAL AND LOCAL GOVERNMENT 63 4.3 EUROPEAN UNION
INSTITUTIONS 92 4.4 INTERNATIONAL INSTITUTIONS 101 4.5 CONCLUDING
COMMENTS 106 VI ENVIRONMENTAL TAXATION LAW 5 TECHNICAL JUSTIFICATIONS
109 5.1 INTRODUCTION 109 5.2 SUSTAINABLE DEVELOPMENT 110 5.3 TAXATION
AND SUSTAINABLE DEVELOPMENT 112 5.4 ECONOMIC INSTRUMENTS AND MARKET
FAILURES 115 5.5 THE EFFICIENT LEVEL OF FISCAL INTERVENTION 120 5.6
CONCLUDING REMARKS 122 6 REGULATORY CONTEXT 125 6.1 INTRODUCTION 125 6.2
INTEGRATED POLLUTION CONTROL, INTEGRATED POLLUTION PREVENTION AND
CONTROL AND ENVIRONMENTAL ASSESSMENT 127 6.3 WASTE MANAGEMENT REGULATION
134 6.4 CONTROL OF AIR AND ATMOSPHERIC POLLUTION 144 6.5 AIR PASSENGER
AND ROAD FREIGHT TRANSPORT REGULATION 159 6.6 REGULATION OFMINERAL
EXTRACTION 161 6.7 REGULATION OF CONTAMINATED LAND 161 6.8 CONCLUDING
COMMENTS 162 7 TAXATION CONTEXT 163 7.1 INTRODUCTION 163 7.2 TAXES AND
TAX SUBSIDIES 164 7.3 STATUS OFTHE MAIN LEVIES AND SUBSIDIES UNDER
CONSIDERATION 176 7.4 CONCLUDING COMMENTS 182 8 INTERNATIONAL ASPECTS
183 8.1 INTRODUCTION 183 8.2 PUBLIC INTERNATIONAL LAW 184 8.3
INTERNATIONAL ENVIRONMENTAL LAW 191 8.4 INTERNATIONAL TRADE LAW 200 8.5
INTERNATIONAL AIR TRANSPORT LAW 221 8.6 INTERNATIONAL ENERGY LAW 222 8.7
CONCLUDING REMARKS 223 9 CONCLUSIONS ON PART II 225 PART III: PRACTICE
10 INTRODUCTION TO PART III 231 PART III, SECTION A: ENVIRONMENTAL
LEVIES AND OTHER ECONOMIC INSTRUMENTS DIVISION 1: GENERAL 11 DESIGN AND
IMPLEMENTATION 237 11.1 INTRODUCTION 237 11.2 REGULATORY IMPACT
ASSESSMENT 238 CONTENTS VII 11.3 DESIGN AND IMPLEMENTATION OFTHE
TWOPOST-1997 TAXES 240 11.4 REVIEW OF LANDFILL TAX 248 11.5 CONCLUDING
COMMENTS 250 12 COMMUNITY LAW ASPECTS 251 12.1 INTRODUCTION 251 12.2
REGULATORY ASPECTS 253 12.3 TAXATION ASPECTS 293 12.4 RULES ON FREE
MOVEMENT OF GOODS 303 12.5 CONCLUDING COMMENTS 305 DIVISION 2: NATIONAL
TAXES 13 AGGREGATES LEVY 309 13.1 INTRODUCTION 309 13.2 OPERATION OF THE
TAX 310 13.3 PROBLEMS CAUSED BY THE LEGAL STRUCTURE 312 13.4 MEANING
OF AGGREGATE 315 13.5 THE CONCEPT OF EXEMPT PROCESSES 316 13.6
ADMINISTRATION OF THE LEVY 316 14 CLIMATE CHANGE LEVY 317 14.1
INTRODUCTION 317 14.2 TAX BASE AND RATES 318 14.3 REDUCED RATES 319 14.4
EXEMPTIONS 319 14.5 COMBINED HEAT AND POWER AND RENEWABLE SOURCE
ELECTRICITY 321 14.6 CLIMATE CHANGE AGREEMENTS AND THE UK EMISSIONS
TRADING SCHEME 324 14.7 ADMINISTRATION OFTHE LEVY 327 15 LANDFILL TAX
329 15.1 INTRODUCTION 329 15.2 TAX BASE AND RATES 329 15.3 SECURING THE
TAX BASE 331 15.4 EXEMPTIONS 333 15.5 TEMPORARY DISPOSALS 335 15.6
FLY-TIPPING 335 15.7 ADMINISTRATION OF THE TAX 337 16 CUSTOMS
ADMINISTRATIVE MODEL 339 16.1 INTRODUCTION 339 16.2 REGISTRATION 339
16.3 DEREGISTRATION 341 16.4 THE FORM OFREGISTRATION 342 16.5 THE
PROBLEM OFTRUSTS 343 16.6 GROUPS, DIVISIONS AND GOING CONCERNS 344 VIII
ENVIRONMENTAL TAXATION LAW 16.7 NON-UK RESIDENTS 346 16.8 SITE
REGISTRATION 347 16.9 THE CREDIT CONCEPT 348 16.10 BAD DEBT RELIEF 350
16.11 TRANSITIONAL PROVISIONS 351 16.12 RECORD KEEPING AND INSPECTION
352 16.13 DISPUTES 352 16.14 IRREGULARITIES 353 16.15 ENFORCEMENT 353
16.16 PROBLEMS FOR LANDOWNERS 354 DIVISION 3: LOCAL LEVIES 17 WORKPLACE
PARKING LEVIES 361 17.1 INTRODUCTION 361 17.2 CHANGES IN PLANNING
PRACTICE 362 17.3 DOUBLE PAYMENT 362 17.4 METROPOLITAN SCHEMES 363 17.5
OTHER SCHEMES 363 17.6 THOSE SUBJECT TO SCHEMES 364 18 ROAD USER
CHARGING SCHEMES 365 18.1 INTRODUCTION 365 18.2 CENTRAL LONDON 365 18.3
OTHER CITIES 368 18.4 METROPOLITAN SCHEMES- 369 18.5 OTHER SCHEMES 369
DIVISION 4: OTHER ECONOMIC INSTRUMENTS 19 THE PACKAGING REGIME ROUTE 373
19.1 INTRODUCTION 373 19.2 PACKAGING 374 19.3 CHOICE 375 19.4
REGISTRATION 375 19.5 OBLIGATIONS ONCE REGISTERED 375 19.6 WASTE
DISPOSAL OBLIGATIONS 377 19.7 THE FUTURE OF PACKAGING WASTE RECOVERY
NOTES 378 20 EMISSIONS AND WASTE TRADING SCHEMES 381 20.1 INTRODUCTION
381 20.2 DESIGN AND IMPLEMENTATION OFTHE UK EMISSIONS TRADING SCHEME381
20.3 SUBSEQUENT DEVELOPMENT OFTHE UK EMISSIONS TRADING SCHEME 383 20.4
OPERATION OF THE UK EMISSIONS TRADING SCHEME 389 20.5 THE REGIME
APPLICABLE TO DIRECT PARTICIPANTS 390 20.6 GREEN CERTIFICATE TRADING 391
20.7 LANDFILL ALLOWANCES TRADING SCHEME ( THE LATS ) 392 CONTENTS IX
DIVISION 5: THE INSTRUMENTS IN OPERATION 21 POLICIES IN PRACTICE (1) 397
21.1 INTRODUCTION 397 21.2 THE EMPLOYMENT DOUBLE DIVIDEND 397 21.3
HYPOTHECATION, RECYCLING OFREVENUE AND TAX SUBSIDIES 399 21.4 POLITICAL
AND INDUSTRIAL ASPECTS 406 21.5 THE RENEWABLES OBLIGATION 423 21.6 THE
2003 ENERGY WHITE PAPER 425 21.7 PROBLEMS WITH ELECTRICITY SUPPLY
INDUSTRY STRUCTURES 433 21.8 THE CASE OF AGGREGATES LEVY 436 21.9 WATER
AND THE FARMERS 441 21.10 THE EFFECT OF COMMUNITY LAW AND POLICY 449
PART III, SECTION B: GREENING THE UK TAX SYSTEM DIVISION 1: REMOVING
SUBSIDIES AND CREATING INCENTIVES 22 EXCISE DUTIES 457 22.1 INTRODUCTION
457 22.2 MOTOR CARS AND THEIR FUEL 457 22.3 HEAVY GOODS VEHICLES AND
THEIR FUEL 462 22.4 THE EMISSIONS PROBLEM 463 23 EMPLOYEE TAXES 465 23.1
INTRODUCTION 465 23.2 INCOME TAX TREATMENTOF COMPANY CARS 465 23.3
ENVIRONMENTALLY-FRIENDLY TRANSPORT 467 24 BUSINESS TAXES 469 24.1
INTRODUCTION 469 24.2 NATURE ANDROLEOF CAPITAL ALLOWANCES 469 24.3 MOTOR
CARS 470 24.4 ENVIRONMENTALLY-FRIENDLY EQUIPMENT 470 24.5 URBAN
REGENERATION 471 24.6 PRIVATE RESIDENTIAL LANDLORDS 472 24.7 EMISSIONS
TRADING SCHEME CORPORATION TAX AND VAT TREATMENT 473 24.8 DIRECT TAX
TREATMENT OF ENVIRONMENTAL TRUST CONTRIBUTIONS 475 DIVISION 2: THE
PROVISIONS IN OPERATION 25 POLICIES IN PRACTICE (2) 479 PART IV:
PROSPECTS AND NEW DIRECTIONS 26 ENVIRONMENTAL TAXES AND THE TAX BASE 483
26.1 INTRODUCTION 483 X ENVIRONMENTAL TAXATION LAW 26.2 THE
CONSOLIDATION OFTHE TAX BASE 485 26.3 THE FUETURE OFNON-PROPERTY-BASED
TAXES IN THE INTERNET WORLD 487 26.4 INTERNATIONAL TRADE TREATY PROBLEM
FOR FEDERATIONS AND ECONOMIC AREAS 492 26.5 EMPLOYER S NATIONAL
INSURANCE CONTRIBUTIONS 494 26.6 THE ADVANTAGE OF ENVIRONMENTAL TAXES
495 26.7 EUROPEAN UNION LIMITATIONS 496 27 GOVERNMENT PROPOSAIS 499 27.1
INTRODUCTION 499 27.2 ECONOMIC INSTRUMENTS AND HOUSING DEVELOPMENT 500
27.3 ROAD PRICING FOR HEAVY LORRIES 501 27.4 NATIONWIDE SATELLITE-BASED
CONGESTION CHARGING 503 27.5 PRICING AIR PASSENGER TRANSPORT 504 27.6
LITTER TAXES 508 27.7 TAXING INCINERATION 509 27.8 CONCLUSIONS 510 28
THE EU EMISSIONS TRADING DIRECTIVE 513 28.1 INTRODUCTION 513 28.2
BACKGROUND TO THE EU EMISSIONS TRADING DIRECTIVE 514 28.3 PROVISIONS
OFTHE EU ETS DIRECTIVE 525 28.4 TRANSPOSITION OFTHE EU ETS DIRECTIVE
INTOUK LAW 529 28.5 DEVELOPMENTS SINCE TRANSPOSITION OFTHE EU ETS
DIRECTIVE 532 28.6 CONCLUDING OBSERVATIONS 534 PART V: PROVISIONAL
ASSESSMENT 29 THE CURRENT STATE OF PLAY 537 29.1 THE PROBLEM OF
MEASURING SUCCESS 537 29.2 HOW DO THE UK TAXES MEASURE UP TO THIS
STANDARD? 537 29.3 SUCCESS STORIES 542 29.4 COMPARING 1997 WITH 2004 542
POSTSCRIPT 545 SELECT BIBLIOGRAPHY 551 INDEX 557
|
| adam_txt |
ENVIRONMENTAL TAXATION LAW POLICY, CONTEXTS AND PRACTICE JOHN SNAPE
SCHOOL OFLAW, UNIVERSITY OF WARWICK, UK AND JEREMYDESOUZA CONSULTANT TO
WHITE AND BOWKER, UK ASHGATE CONTENTS A BOUT THE A UTHORS XI A UTHORS'
PREFACE XIII TABLE OFCASES XVII TABLE OF STATUTES XXV TABLE OFSTATUTORY
INSTRUMENTS H TABLE OF PROVISIONS OFTHE EUROPEAN TREATY IXV TABLE OF
EUROPEAN COMMUNITY LEGISLATION IXIX TABLE OF PROVISIONS OF GA TT1994
IXXXI TABLE OFOTHER TREATY PROVISIONS IXXXIII TABLE OF ABBREVIATIONS
IXXXVII PART I: PROLOGUE 1 PRELIMINARIES 3 1.1 INTRODUCTION 3 1.2
TERMINOLOGY, APPROACH AND SOURCES 5 1.3 INTERNATIONAL, EUROPEAN,
NATIONAL AND REGIONAL CONTEXTS 19 1.4 REGULATORY AND TAXATION CONTEXTS
21 1.5 INSTITUTIONAL FRAMEWORK 34 1.6 SCHEME OFTHE BOOK 34 2 REGULATED
SECTORS 37 2.1 INTRODUCTION 37 2.2 TRADE ASSOCIATIONS. POLICY-MAKERS AND
PRESSURE GROUPS 38 2.3 WASTE MANAGEMENT INDUSTRY 40 2.4 ENERGY
INDUSTRIES AND CONSUMERS 42 2.5 MINERAL EXTRACTION INDUSTRY 50 2.6 AIR
PASSENGER AND ROAD FREIGHT TRANSPORT SECTORS 51 2.7 CONCLUDING REMARKS
53 PART II: POLICY AND CONTEXTS 3 INTRODUCTION TO PART II 57 4
INSTITUTIONAL FRAMEWORK 63 4.1 INTRODUCTION 63 4.2 INSTITUTIONS
OFCENTRAL. REGIONAL AND LOCAL GOVERNMENT 63 4.3 EUROPEAN UNION
INSTITUTIONS 92 4.4 INTERNATIONAL INSTITUTIONS 101 4.5 CONCLUDING
COMMENTS 106 VI ENVIRONMENTAL TAXATION LAW 5 TECHNICAL JUSTIFICATIONS
109 5.1 INTRODUCTION 109 5.2 SUSTAINABLE DEVELOPMENT 110 5.3 TAXATION
AND SUSTAINABLE DEVELOPMENT 112 5.4 ECONOMIC INSTRUMENTS AND MARKET
FAILURES 115 5.5 THE EFFICIENT LEVEL OF FISCAL INTERVENTION 120 5.6
CONCLUDING REMARKS 122 6 REGULATORY CONTEXT 125 6.1 INTRODUCTION 125 6.2
INTEGRATED POLLUTION CONTROL, INTEGRATED POLLUTION PREVENTION AND
CONTROL AND ENVIRONMENTAL ASSESSMENT 127 6.3 WASTE MANAGEMENT REGULATION
134 6.4 CONTROL OF AIR AND ATMOSPHERIC POLLUTION 144 6.5 AIR PASSENGER
AND ROAD FREIGHT TRANSPORT REGULATION 159 6.6 REGULATION OFMINERAL
EXTRACTION 161 6.7 REGULATION OF CONTAMINATED LAND 161 6.8 CONCLUDING
COMMENTS 162 7 TAXATION CONTEXT 163 7.1 INTRODUCTION 163 7.2 TAXES AND
TAX SUBSIDIES 164 7.3 STATUS OFTHE MAIN LEVIES AND SUBSIDIES UNDER
CONSIDERATION 176 7.4 CONCLUDING COMMENTS 182 8 INTERNATIONAL ASPECTS
183 8.1 INTRODUCTION 183 8.2 PUBLIC INTERNATIONAL LAW 184 8.3
INTERNATIONAL ENVIRONMENTAL LAW 191 8.4 INTERNATIONAL TRADE LAW 200 8.5
INTERNATIONAL AIR TRANSPORT LAW 221 8.6 INTERNATIONAL ENERGY LAW 222 8.7
CONCLUDING REMARKS 223 9 CONCLUSIONS ON PART II 225 PART III: PRACTICE
10 INTRODUCTION TO PART III 231 PART III, SECTION A: ENVIRONMENTAL
LEVIES AND OTHER ECONOMIC INSTRUMENTS DIVISION 1: GENERAL 11 DESIGN AND
IMPLEMENTATION 237 11.1 INTRODUCTION 237 11.2 REGULATORY IMPACT
ASSESSMENT 238 CONTENTS VII 11.3 DESIGN AND IMPLEMENTATION OFTHE
TWOPOST-1997 TAXES 240 11.4 REVIEW OF LANDFILL TAX 248 11.5 CONCLUDING
COMMENTS 250 12 COMMUNITY LAW ASPECTS 251 12.1 INTRODUCTION 251 12.2
REGULATORY ASPECTS 253 12.3 TAXATION ASPECTS 293 12.4 RULES ON FREE
MOVEMENT OF GOODS 303 12.5 CONCLUDING COMMENTS 305 DIVISION 2: NATIONAL
TAXES 13 AGGREGATES LEVY 309 13.1 INTRODUCTION 309 13.2 OPERATION OF THE
TAX 310 13.3 PROBLEMS CAUSED BY THE LEGAL STRUCTURE 312 13.4 MEANING
OF'AGGREGATE' 315 13.5 THE CONCEPT OF 'EXEMPT PROCESSES' 316 13.6
ADMINISTRATION OF THE LEVY 316 14 CLIMATE CHANGE LEVY 317 14.1
INTRODUCTION 317 14.2 TAX BASE AND RATES 318 14.3 REDUCED RATES 319 14.4
EXEMPTIONS 319 14.5 COMBINED HEAT AND POWER AND RENEWABLE SOURCE
ELECTRICITY 321 14.6 CLIMATE CHANGE AGREEMENTS AND THE UK EMISSIONS
TRADING SCHEME 324 14.7 ADMINISTRATION OFTHE LEVY 327 15 LANDFILL TAX
329 15.1 INTRODUCTION 329 15.2 TAX BASE AND RATES 329 15.3 SECURING THE
TAX BASE 331 15.4 EXEMPTIONS 333 15.5 TEMPORARY DISPOSALS 335 15.6
FLY-TIPPING 335 15.7 ADMINISTRATION OF THE TAX 337 16 CUSTOMS'
ADMINISTRATIVE MODEL 339 16.1 INTRODUCTION 339 16.2 REGISTRATION 339
16.3 DEREGISTRATION 341 16.4 THE FORM OFREGISTRATION 342 16.5 THE
PROBLEM OFTRUSTS 343 16.6 GROUPS, DIVISIONS AND GOING CONCERNS 344 VIII
ENVIRONMENTAL TAXATION LAW 16.7 NON-UK RESIDENTS 346 16.8 SITE
REGISTRATION 347 16.9 THE CREDIT CONCEPT 348 16.10 BAD DEBT RELIEF 350
16.11 TRANSITIONAL PROVISIONS 351 16.12 RECORD KEEPING AND INSPECTION
352 16.13 DISPUTES 352 16.14 IRREGULARITIES 353 16.15 ENFORCEMENT 353
16.16 PROBLEMS FOR LANDOWNERS 354 DIVISION 3: LOCAL LEVIES 17 WORKPLACE
PARKING LEVIES 361 17.1 INTRODUCTION 361 17.2 CHANGES IN PLANNING
PRACTICE 362 17.3 DOUBLE PAYMENT 362 17.4 METROPOLITAN SCHEMES 363 17.5
OTHER SCHEMES 363 17.6 THOSE SUBJECT TO SCHEMES 364 18 ROAD USER
CHARGING SCHEMES 365 18.1 INTRODUCTION 365 18.2 CENTRAL LONDON 365 18.3
OTHER CITIES 368 18.4 METROPOLITAN SCHEMES- 369 18.5 OTHER SCHEMES 369
DIVISION 4: OTHER ECONOMIC INSTRUMENTS 19 THE PACKAGING REGIME ROUTE 373
19.1 INTRODUCTION 373 19.2 PACKAGING 374 19.3 CHOICE 375 19.4
REGISTRATION 375 19.5 OBLIGATIONS ONCE REGISTERED 375 19.6 WASTE
DISPOSAL OBLIGATIONS 377 19.7 THE FUTURE OF PACKAGING WASTE RECOVERY
NOTES 378 20 EMISSIONS AND WASTE TRADING SCHEMES 381 20.1 INTRODUCTION
381 20.2 DESIGN AND IMPLEMENTATION OFTHE UK EMISSIONS TRADING SCHEME381
20.3 SUBSEQUENT DEVELOPMENT OFTHE UK EMISSIONS TRADING SCHEME 383 20.4
OPERATION OF THE UK EMISSIONS TRADING SCHEME 389 20.5 THE REGIME
APPLICABLE TO DIRECT PARTICIPANTS 390 20.6 GREEN CERTIFICATE TRADING 391
20.7 LANDFILL ALLOWANCES TRADING SCHEME ('THE LATS') 392 CONTENTS IX
DIVISION 5: THE INSTRUMENTS IN OPERATION 21 POLICIES IN PRACTICE (1) 397
21.1 INTRODUCTION 397 21.2 THE EMPLOYMENT'DOUBLE DIVIDEND' 397 21.3
HYPOTHECATION,'RECYCLING'OFREVENUE AND TAX SUBSIDIES 399 21.4 POLITICAL
AND INDUSTRIAL ASPECTS 406 21.5 THE RENEWABLES OBLIGATION 423 21.6 THE
2003 ENERGY WHITE PAPER 425 21.7 PROBLEMS WITH ELECTRICITY SUPPLY
INDUSTRY STRUCTURES 433 21.8 THE CASE OF AGGREGATES LEVY 436 21.9 WATER
AND THE FARMERS 441 21.10 THE EFFECT OF COMMUNITY LAW AND POLICY 449
PART III, SECTION B: GREENING THE UK TAX SYSTEM DIVISION 1: REMOVING
SUBSIDIES AND CREATING INCENTIVES 22 EXCISE DUTIES 457 22.1 INTRODUCTION
457 22.2 MOTOR CARS AND THEIR FUEL 457 22.3 HEAVY GOODS VEHICLES AND
THEIR FUEL 462 22.4 THE EMISSIONS PROBLEM 463 23 EMPLOYEE TAXES 465 23.1
INTRODUCTION 465 23.2 INCOME TAX TREATMENTOF COMPANY CARS 465 23.3
ENVIRONMENTALLY-FRIENDLY TRANSPORT 467 24 BUSINESS TAXES 469 24.1
INTRODUCTION 469 24.2 NATURE ANDROLEOF CAPITAL ALLOWANCES 469 24.3 MOTOR
CARS 470 24.4 ENVIRONMENTALLY-FRIENDLY EQUIPMENT 470 24.5 URBAN
REGENERATION 471 24.6 PRIVATE RESIDENTIAL LANDLORDS 472 24.7 EMISSIONS
TRADING SCHEME CORPORATION TAX AND VAT TREATMENT 473 24.8 DIRECT TAX
TREATMENT OF ENVIRONMENTAL TRUST CONTRIBUTIONS 475 DIVISION 2: THE
PROVISIONS IN OPERATION 25 POLICIES IN PRACTICE (2) 479 PART IV:
PROSPECTS AND NEW DIRECTIONS 26 ENVIRONMENTAL TAXES AND THE TAX BASE 483
26.1 INTRODUCTION 483 X ENVIRONMENTAL TAXATION LAW 26.2 THE
CONSOLIDATION OFTHE TAX BASE 485 26.3 THE FUETURE OFNON-PROPERTY-BASED
TAXES IN THE INTERNET WORLD 487 26.4 INTERNATIONAL TRADE TREATY PROBLEM
FOR FEDERATIONS AND ECONOMIC AREAS 492 26.5 EMPLOYER'S NATIONAL
INSURANCE CONTRIBUTIONS 494 26.6 THE ADVANTAGE OF ENVIRONMENTAL TAXES
495 26.7 EUROPEAN UNION LIMITATIONS 496 27 GOVERNMENT PROPOSAIS 499 27.1
INTRODUCTION 499 27.2 ECONOMIC INSTRUMENTS AND HOUSING DEVELOPMENT 500
27.3 ROAD PRICING FOR HEAVY LORRIES 501 27.4 NATIONWIDE SATELLITE-BASED
CONGESTION CHARGING 503 27.5 PRICING AIR PASSENGER TRANSPORT 504 27.6
LITTER TAXES 508 27.7 TAXING INCINERATION 509 27.8 CONCLUSIONS 510 28
THE EU EMISSIONS TRADING DIRECTIVE 513 28.1 INTRODUCTION 513 28.2
BACKGROUND TO THE EU EMISSIONS TRADING DIRECTIVE 514 28.3 PROVISIONS
OFTHE EU ETS DIRECTIVE 525 28.4 TRANSPOSITION OFTHE EU ETS DIRECTIVE
INTOUK LAW 529 28.5 DEVELOPMENTS SINCE TRANSPOSITION OFTHE EU ETS
DIRECTIVE 532 28.6 CONCLUDING OBSERVATIONS 534 PART V: PROVISIONAL
ASSESSMENT 29 THE CURRENT STATE OF PLAY 537 29.1 THE PROBLEM OF
MEASURING SUCCESS 537 29.2 HOW DO THE UK TAXES MEASURE UP TO THIS
STANDARD? 537 29.3 SUCCESS STORIES 542 29.4 COMPARING 1997 WITH 2004 542
POSTSCRIPT 545 SELECT BIBLIOGRAPHY 551 INDEX 557 |
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| geographic | Großbritannien |
| geographic_facet | Großbritannien |
| id | DE-604.BV021462354 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T14:08:11Z |
| indexdate | 2024-07-09T20:36:30Z |
| institution | BVB |
| isbn | 0754623041 |
| language | German |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-014682281 |
| oclc_num | 60826605 |
| open_access_boolean | |
| owner | DE-M382 DE-19 DE-BY-UBM |
| owner_facet | DE-M382 DE-19 DE-BY-UBM |
| physical | XCII, 562 S. |
| publishDate | 2006 |
| publishDateSearch | 2006 |
| publishDateSort | 2006 |
| publisher | Ashgate |
| record_format | marc |
| spelling | Snape, John Verfasser aut Environmental taxation law policy, contexts and practice John Snape and Jeremy de Souza Aldershot [u.a.] Ashgate 2006 XCII, 562 S. txt rdacontent n rdamedia nc rdacarrier Recht Environmental impact charges Law and legislation Environmental impact charges Law and legislation Great Britain Großbritannien De Souza, Jeremy Verfasser aut GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014682281&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Snape, John De Souza, Jeremy Environmental taxation law policy, contexts and practice Recht Environmental impact charges Law and legislation Environmental impact charges Law and legislation Great Britain |
| title | Environmental taxation law policy, contexts and practice |
| title_auth | Environmental taxation law policy, contexts and practice |
| title_exact_search | Environmental taxation law policy, contexts and practice |
| title_exact_search_txtP | Environmental taxation law policy, contexts and practice |
| title_full | Environmental taxation law policy, contexts and practice John Snape and Jeremy de Souza |
| title_fullStr | Environmental taxation law policy, contexts and practice John Snape and Jeremy de Souza |
| title_full_unstemmed | Environmental taxation law policy, contexts and practice John Snape and Jeremy de Souza |
| title_short | Environmental taxation law |
| title_sort | environmental taxation law policy contexts and practice |
| title_sub | policy, contexts and practice |
| topic | Recht Environmental impact charges Law and legislation Environmental impact charges Law and legislation Great Britain |
| topic_facet | Recht Environmental impact charges Law and legislation Environmental impact charges Law and legislation Great Britain Großbritannien |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014682281&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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