Tax and the environment: a world of possibilities
Saved in:
| Format: | Book |
|---|---|
| Language: | English |
| Published: |
Amsterdam
IBFD
2009
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XIV, 502 S. |
| ISBN: | 9789087220464 |
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MARC
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Record in the Search Index
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| adam_text | TAX AND THE ENVIRONMENT A WORLD OF POSSIBILITIES TABLE OF CONTENTS
FOREWORD V ACKNOWLEDGEMENTS VII CONTRIBUTORS IX PART A - POLICY
FRAMEWORKS AND INTERNATIONAL ORGANIZATIONS 1. POLICY FRAMEWORKS 3 1.1.
INTRODUCTION 3 1.2. THE CONTEXT OF ENVIRONMENTAL TAXES AND INSTRUMENTS 6
1.2.1. INTRODUCTION 6 1.2.2. PRINCIPLES: THEORIES UNDERLYING
ENVIRONMENTAL TAXATION 7 1.2.2.1. INTRODUCTION 7 1.2.2.2. POLLUTER-PAYS
PRINCIPLE 7 1.2.2.3. PRECAUTIONARY PRINCIPLE 9 1.2.2.4. LEAST-COST
ABATEMENT 11 1.2.2.5. DOUBLE DIVIDEND THEORY 12 1.2.2.6. MICROECONOMIC
APPROACHES 12 1.3. OTHER ITEMS TO BE COVERED WHEN INTRODUCING
ENVIRONMENTAL TAXES 13 1.3.1. WHICH ACTIVITY WILL BE TAXED? 14 1.3.2.
WHAT IS THE TAX BASE? 14 1.3.3. WHAT IS THE TAX RATE? 15 1.3.4. WHO
NEEDS TO PAY THE TAX? 15 1.3.5. ADMINISTRATION 15 1.3.6. USE OF REVENUE
GENERATED 16 1.4. THE PRODUCTION OF A CAR: AN EXAMPLE OF HOW THE
ENVIRONMENT AND ENVIRONMENTAL TAXES ARE PART OF OUR DAILY LIFE 18 1.5.
POLICY INSTRUMENTS WITH RESPECT TO THE ENVIRONMENT: A WHOLE RANGE OF
INSTRUMENTS 20 1.5.1. INTRODUCTION 20 1.5.2. SUBSIDIES AND TAX RELIEFS
20 1.5.2.1. INTRODUCTION 20 XI TABLE OF CONTENTS 1.5.2.2. ACCELERATED
DEPRECIATION 21 1.5.2.3. INVESTMENT ALLOWANCES AND TAX CREDIT 22 1.5.3.
EDUCATION AND PERSUASION V . _.. 25 1.5.4. REGULATION 25 2.
INTERNATIONAL ORGANIZATIONS 26 2.1. INTRODUCTION 26 2.2. RELEVANT
TREATIES 27 2.3. WORLD TRADE ORGANIZATION 29 2.3.1. INTRODUCTION 29
2.3.2. THE ROLE OF THE WTO 29 2.3.3. ENVIRONMENT-RELATED DISPUTES 30
2.4. THEOECD 31 2.5. UNITED NATIONS 35 2.5.1. INTRODUCTION 35 2.5.2.
ECONOMIC THEORY BEHIND TRADABLE EMISSION PERMITS 35 2.5.3. PURPOSE OF
AND SOME DEFINITIONS RELATED TO THE UNFCCC AND THE KYOTO PROTOCOL 36
2.5.4. PARTIES TO THE KYOTO PROTOCOL AND THEIR OBLIGATIONS 36 2.5.5.
JOINT IMPLEMENTATION (ART. 6 KYOTO PROTOCOL) 39 2.5.5.1. INTRODUCTION 39
2.5.5.2. PROCESS JI 40 2.5.5.3. KEY PARTIES OF THE JI PROJECT 40
2.5.5.4. ELIGIBLE PROJECTS 41 2.5.6. CDM 43 2.5.6.1. INTRODUCTION 43
2.5.6.2. PROCESS 43 2.5.6.3. KEY PARTIES OF THE CDM PROJECT 44 2.5.6.4.
ELIGIBLE PROJECTS 46 2.5.6.5. EMISSIONS TRADING (ART. 17) 47 2.5.6.6.
TAX ISSUES 49 2.6. EUROPEAN UNION 52 2.6.1. INTRODUCTION 52 2.6.2.
GREENING OF TAXATION 52 2.6.2.1. INTRODUCTION 52 2.6.2.2. LATEST
DEVELOPMENTS 56 2.6.3. EMISSIONS TRADING 57 2.6.3.1. INTRODUCTION 57
2.6.3.2. EU EMISSIONS TRADING SCHEME DIRECTIVE 57 2.6.3.3. ISSUES 59
2.6.4. ENERGY TAX DIRECTIVE 61 2.6.4.1. INTRODUCTION 61 2.6.4.2. SCOPE
OF THE ENERGY TAX DIRECTIVE 61 XN 2.6.4.3. 2.6.5. 2.6.5.1. 2.6.5.2.
2.6.6. 2.6.6.1. 2.6.6.2. 2.6.6.3. 2.6.6.4. 2.6.6.5. RECENT DEVELOPMENTS
EU RENEWABLE-ENERGY POLICY INTRODUCTION RENEWABLES EU STATE AID
FRAMEWORK INTRODUCTION COMPATIBLE STATE AID NOTIFICATION PROCEDURES
COMMUNITY GUIDELINES ON STATE AID FOR ENVIRONMENTAL PROTECTION EXAMPLES
TABLE OF CONTENTS * 63 63 63 64 66 66 66 68 71 73 PART B - COUNTRY
CHAPTERS AUSTRALIA 77 BRAZIL 113 CANADA 135 CHINA 167 GERMANY 199 INDIA
235 JAPAN 263 NETHERLANDS 283 SOUTH AFRICA 315 SPAIN 343 SWEDEN 381
UNITED KINGDOM 417 UNITED STATES 457 IN EACH COUNTRY CHAPTER THE TOPICS
BELOW ARE INCLUDED. A - DIRECT TAXATION 1. INTRODUCTION 2. EXEMPTIONS
FOR PROFITS RELATED TO PRIMARY-SECTOR ACTIVITIES 3. ACCELERATED OR FREE
DEPRECIATION 4. FISCAL INCENTIVES (TAX CREDITS OR EXEMPTIONS) WITH
RESPECT TO INVESTMENTS IN ENERGY-EFFICIENT AND/OR ENVIRONMENTALLY
FRIENDLY ASSETS 5. FISCAL INCENTIVES (CREDITS OR EXEMPTIONS) FOR
INVESTORS WHO INVEST IN ENVIRONMENTALLY FRIENDLY PROJECTS 6. POSSIBILITY
TO FORM PROVISIONS/RESERVES 7. EMISSION RIGHTS 8. OTHER ENVIRONMENTAL
TAX MEASURES XNI TABLE OF CONTENTS B - INDIRECT TAXATION 1. INTRODUCTION
2. PRIMARY SECTOR ACTIVITIES 2.1. AGRICULTURE AND FORESTRY 2.2.
LIVESTOCK 2.3. FISHING 2.4. MINING 3. ENERGY 3.1. FOSSIL FUELS 3.2.
ELECTRICITY 3.3. RENEWABLES 3.4. NUCLEAR ENERGY 3.5. ENERGY-INTENSIVE
INDUSTRY 4. WASTE CHARGES 4.1. LANDFILL 4.2. INCINERATION 4.3. RECYCLING
4.4. DANGEROUS WASTE 5. WATER CHARGES 5.1. WATER PROVISION 5.2. WASTE
WATER 6. TRANSPORTATION 6.1. TERRESTRIAL TRANSPORTS 6.2. AIR TRANSPORTS
6.3. MARITIME TRANSPORTS PART C - SUMMARY 1. INTRODUCTION 489 2. DIRECT
TAXES 490 3. INDIRECT TAXES 496 4. CONCLUSION 502 XIV
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| spelling | Tax and the environment a world of possibilities ed. by Anuschka Bakker Amsterdam IBFD 2009 XIV, 502 S. txt rdacontent n rdamedia nc rdacarrier Förderung regenerativer Energien stw Rechtsangleichung stw Steuerbegünstigung stw Umweltabkommen stw Welt stw Ökosteuer stw Recht Environmental impact charges Law and legislation Bakker, Anuschka Sonstige oth GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017375747&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Tax and the environment a world of possibilities Förderung regenerativer Energien stw Rechtsangleichung stw Steuerbegünstigung stw Umweltabkommen stw Welt stw Ökosteuer stw Recht Environmental impact charges Law and legislation |
| title | Tax and the environment a world of possibilities |
| title_auth | Tax and the environment a world of possibilities |
| title_exact_search | Tax and the environment a world of possibilities |
| title_full | Tax and the environment a world of possibilities ed. by Anuschka Bakker |
| title_fullStr | Tax and the environment a world of possibilities ed. by Anuschka Bakker |
| title_full_unstemmed | Tax and the environment a world of possibilities ed. by Anuschka Bakker |
| title_short | Tax and the environment |
| title_sort | tax and the environment a world of possibilities |
| title_sub | a world of possibilities |
| topic | Förderung regenerativer Energien stw Rechtsangleichung stw Steuerbegünstigung stw Umweltabkommen stw Welt stw Ökosteuer stw Recht Environmental impact charges Law and legislation |
| topic_facet | Förderung regenerativer Energien Rechtsangleichung Steuerbegünstigung Umweltabkommen Welt Ökosteuer Recht Environmental impact charges Law and legislation |
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