A proposition for a multilateral carbon tax treaty /:
This book proposes a multilateral framework through which countries may tax mineral resources (oil, gas and coal) and capture the full polluting potential of those energy resources through the tax. The framework is designed so that the tax is only levied once through the mineral resources' prod...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Amsterdam, The Netherlands :
IBFD,
[2019]
|
| Schriftenreihe: | Doctoral series ;
v. 47. |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | This book proposes a multilateral framework through which countries may tax mineral resources (oil, gas and coal) and capture the full polluting potential of those energy resources through the tax. The framework is designed so that the tax is only levied once through the mineral resources' production chain. A compensation mechanism is proposed to account for non-combusted carbon by-products. The book thus addresses the following issues: - which type of tax is the most appropriate to capture oil, gas and coal's polluting ability; - what the best framework is to propose a multilateral environmental tax; - what the best legal instrument is to support an environmental tax applied under the defined terms; - the compatibility of the proposed tax with international trade regulations; and - which is the most suitable intergovernmental organization to host the legal instrument and to administer the aforementioned tax. The research draws from the existing principles of environmental regulations and international environmental agreements (such as the UN Framework Convention on Climate Change, the Kyoto Protocol and the Paris Agreement) to place the proposed Multilateral Carbon Tax Treaty within the framework of environmental protection and establish a dialogue between the environmental legal framework and the proposed tax instrument of resource mobilization. The book further explains why the Paris Agreement has provided the international community with the right momentum for a new tax framework to be adopted within the dual context of tax and environmental law. |
| Beschreibung: | 1 online resource (xix, 478 pages) : illustrations |
| Bibliographie: | Includes bibliographical references (pages 439-478). |
| ISBN: | 9789087225117 9087225113 9789087225124 9087225121 |
| ISSN: | 1570-7164 ; |
Internformat
MARC
| LEADER | 00000cam a2200000 i 4500 | ||
|---|---|---|---|
| 001 | ZDB-4-EBA-on1104790261 | ||
| 003 | OCoLC | ||
| 005 | 20241004212047.0 | ||
| 006 | m o d | ||
| 007 | cr cnu---unuuu | ||
| 008 | 190617s2019 ne a obm 000 0 eng d | ||
| 040 | |a N$T |b eng |e rda |e pn |c N$T |d N$T |d OCLCF |d EBLCP |d VT2 |d OCLCQ |d OCLCO |d OCL |d OCLCQ |d OCLCO |d OCLCL | ||
| 019 | |a 1151187071 |a 1235829159 | ||
| 020 | |a 9789087225117 |q (electronic bk.) | ||
| 020 | |a 9087225113 |q (electronic bk.) | ||
| 020 | |a 9789087225124 |q (eBook ; |q PDF) | ||
| 020 | |a 9087225121 |q (eBook ; |q PDF) | ||
| 020 | |z 9789087225100 | ||
| 020 | |z 9087225105 | ||
| 035 | |a (OCoLC)1104790261 |z (OCoLC)1151187071 |z (OCoLC)1235829159 | ||
| 050 | 4 | |a K3593.5.C37 |b F35 2019eb | |
| 072 | 7 | |a LAW |x 001000 |2 bisacsh | |
| 082 | 7 | |a 344.04633 |2 23 | |
| 049 | |a MAIN | ||
| 100 | 1 | |a Falcão, Tatiana, |e author. |0 http://id.loc.gov/authorities/names/no2019067042 | |
| 245 | 1 | 2 | |a A proposition for a multilateral carbon tax treaty / |c Tatiana Falcão. |
| 264 | 1 | |a Amsterdam, The Netherlands : |b IBFD, |c [2019] | |
| 264 | 4 | |c ©2019 | |
| 300 | |a 1 online resource (xix, 478 pages) : |b illustrations | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a IBFD doctoral series, |x 1570-7164 ; |v v. 47 | |
| 502 | |a "Thesis submitted to the Vienna University of Economics and Business (Wirtschafts Universität Wien) in fulfilment of the requirements for the degree of Doctor in Law (Doktorin der Rechtswissenschaften). Degree awarded on 19 October 2016." | ||
| 504 | |a Includes bibliographical references (pages 439-478). | ||
| 520 | 8 | |a This book proposes a multilateral framework through which countries may tax mineral resources (oil, gas and coal) and capture the full polluting potential of those energy resources through the tax. The framework is designed so that the tax is only levied once through the mineral resources' production chain. A compensation mechanism is proposed to account for non-combusted carbon by-products. The book thus addresses the following issues: - which type of tax is the most appropriate to capture oil, gas and coal's polluting ability; - what the best framework is to propose a multilateral environmental tax; - what the best legal instrument is to support an environmental tax applied under the defined terms; - the compatibility of the proposed tax with international trade regulations; and - which is the most suitable intergovernmental organization to host the legal instrument and to administer the aforementioned tax. The research draws from the existing principles of environmental regulations and international environmental agreements (such as the UN Framework Convention on Climate Change, the Kyoto Protocol and the Paris Agreement) to place the proposed Multilateral Carbon Tax Treaty within the framework of environmental protection and establish a dialogue between the environmental legal framework and the proposed tax instrument of resource mobilization. The book further explains why the Paris Agreement has provided the international community with the right momentum for a new tax framework to be adopted within the dual context of tax and environmental law. | |
| 588 | 0 | |a Print version record. | |
| 505 | 0 | |a Cover -- IBFD Doctoral Series -- Title -- Copyright -- Acknowledgements -- Preface -- List of Abbreviations -- Chapter 1: Contextualizing the Problem -- 1.1. Executive summary -- 1.2. Book structure -- 1.3. Book outline -- Chapter 2: Classification of Environmental Taxes -- 2.1. Introduction -- 2.2. The need for a change in paradigm in the design of environmental policy -- 2.2.1. Establishing the instrument to promote the environmental objectives -- 2.2.1.1. A carbon price -- 2.2.1.2. Subsidies -- 2.2.1.3. A prohibition -- 2.2.1.4. A tax or fee -- 2.2.1.5. Fiscal versus regulatory taxes | |
| 505 | 8 | |a 2.2.2. Environmentally related versus environmental tax -- 2.2.2.1. Classifying taxing forms according to their ability to positively influence the environment -- 2.2.2.1.1. An indirect, in rem tax -- 2.2.3. How is the environmental tax to be applied? -- 2.2.3.1. Value-added (type) taxes -- 2.2.3.2. Sales tax -- 2.2.3.3. Excise taxes -- 2.2.3.4. Ad valorem or in rem -- 2.2.3.5. Manufacturers' or retail excise tax -- 2.2.3.6. Partial conclusion and the way forward -- 2.2.4. Identifying environmental taxes according to the item subject to tax -- 2.2.4.1. Introduction | |
| 505 | 8 | |a 2.2.4.2. Defining environmental taxes -- 2.2.4.3. The items subject to tax -- 2.2.4.3.1. Transport -- 2.2.4.3.2. Motor vehicles -- 2.2.4.3.3. Natural resources -- 2.2.4.3.4. Pollution -- 2.2.4.3.5. Energy and its interrelation with carbon content -- 2.2.5. Interim conclusion regarding the environmental tax envisioned in the MCTT -- 2.3. Identifying the legal instrument -- 2.3.1. Domestic tax legislation -- 2.3.2. Issuing a harmonizing instrument for the coordination of domestic tax legislation -- 2.3.3. A tax treaty -- 2.3.3.1. Bilateral tax treaty coordinated by a model agreement | |
| 505 | 8 | |a 2.3.3.2. A multilateral carbon tax treaty -- 2.4. Conclusion -- Chapter 3: Principled and Environmental Policy Structures Supporting the Development of the Proposed MCTT -- 3.1. Introduction -- 3.2. The models of environmental regulation -- 3.3. The core principles of environmental regulation and taxation -- 3.3.1. The "polluter pays" principle -- 3.3.2. The principle of prevention -- 3.3.3. Precautionary principle -- 3.3.4. Interim conclusion -- 3.4. Secondary principles of environmental taxation -- 3.4.1. Principle of common but differentiated responsibilities | |
| 505 | 8 | |a 3.4.2. Principle of free trade while supporting environmental objectives -- 3.5. General principles of environmental taxation -- 3.5.1. The 1972 Stockholm Declaration -- 3.5.2. UN Rio Declaration -- 3.5.3. Rio+20 outcome document -- 3.5.4. The Paris Agreement -- 3.5.5. How these principles are to be advanced under the proposed MCTT -- 3.6. Linking to tax -- 3.7. The legal basis for the admission of the proposed MCTT under the UN environmental framework -- 3.8. The WTO and environmental protection -- 3.9. Conclusion -- Chapter 4: The Fossil Fuel Industry -- 4.1. Introduction | |
| 650 | 0 | |a Carbon taxes. |0 http://id.loc.gov/authorities/subjects/sh92006715 | |
| 650 | 0 | |a Double taxation |x Treaties. | |
| 650 | 6 | |a Taxe sur le carbone. | |
| 650 | 6 | |a Double imposition |x Traités. | |
| 650 | 7 | |a LAW |x Administrative Law & Regulatory Practice. |2 bisacsh | |
| 650 | 7 | |a Carbon taxes |2 fast | |
| 650 | 7 | |a Double taxation |2 fast | |
| 655 | 2 | |a Academic Dissertation |0 https://id.nlm.nih.gov/mesh/D019478 | |
| 655 | 7 | |a dissertations. |2 aat | |
| 655 | 7 | |a Academic theses |2 fast | |
| 655 | 7 | |a Treaties |2 fast | |
| 655 | 7 | |a Academic theses. |2 lcgft |0 http://id.loc.gov/authorities/genreForms/gf2014026039 | |
| 655 | 7 | |a Thèses et écrits académiques. |2 rvmgf | |
| 758 | |i has work: |a A proposition for a multilateral carbon tax treaty (Text) |1 https://id.oclc.org/worldcat/entity/E39PCGGWhMMJJWCdxXmddwGhtq |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |a Falcão, Tatiana. |t Proposition for a multilateral carbon tax treaty. |d Amsterdam, The Netherlands : IBFD, [2019] |z 9789087225100 |w (OCoLC)1089841237 |
| 830 | 0 | |a Doctoral series ; |v v. 47. |0 http://id.loc.gov/authorities/names/no2002094682 | |
| 856 | 4 | 0 | |l FWS01 |p ZDB-4-EBA |q FWS_PDA_EBA |u https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2136092 |3 Volltext |
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL6176419 | ||
| 938 | |a EBSCOhost |b EBSC |n 2136092 | ||
| 994 | |a 92 |b GEBAY | ||
| 912 | |a ZDB-4-EBA | ||
| 049 | |a DE-863 | ||
Datensatz im Suchindex
| DE-BY-FWS_katkey | ZDB-4-EBA-on1104790261 |
|---|---|
| _version_ | 1816882494465638400 |
| adam_text | |
| any_adam_object | |
| author | Falcão, Tatiana |
| author_GND | http://id.loc.gov/authorities/names/no2019067042 |
| author_facet | Falcão, Tatiana |
| author_role | aut |
| author_sort | Falcão, Tatiana |
| author_variant | t f tf |
| building | Verbundindex |
| bvnumber | localFWS |
| callnumber-first | K - Law |
| callnumber-label | K3593 |
| callnumber-raw | K3593.5.C37 F35 2019eb |
| callnumber-search | K3593.5.C37 F35 2019eb |
| callnumber-sort | K 43593.5 C37 F35 42019EB |
| callnumber-subject | K - General Law |
| collection | ZDB-4-EBA |
| contents | Cover -- IBFD Doctoral Series -- Title -- Copyright -- Acknowledgements -- Preface -- List of Abbreviations -- Chapter 1: Contextualizing the Problem -- 1.1. Executive summary -- 1.2. Book structure -- 1.3. Book outline -- Chapter 2: Classification of Environmental Taxes -- 2.1. Introduction -- 2.2. The need for a change in paradigm in the design of environmental policy -- 2.2.1. Establishing the instrument to promote the environmental objectives -- 2.2.1.1. A carbon price -- 2.2.1.2. Subsidies -- 2.2.1.3. A prohibition -- 2.2.1.4. A tax or fee -- 2.2.1.5. Fiscal versus regulatory taxes 2.2.2. Environmentally related versus environmental tax -- 2.2.2.1. Classifying taxing forms according to their ability to positively influence the environment -- 2.2.2.1.1. An indirect, in rem tax -- 2.2.3. How is the environmental tax to be applied? -- 2.2.3.1. Value-added (type) taxes -- 2.2.3.2. Sales tax -- 2.2.3.3. Excise taxes -- 2.2.3.4. Ad valorem or in rem -- 2.2.3.5. Manufacturers' or retail excise tax -- 2.2.3.6. Partial conclusion and the way forward -- 2.2.4. Identifying environmental taxes according to the item subject to tax -- 2.2.4.1. Introduction 2.2.4.2. Defining environmental taxes -- 2.2.4.3. The items subject to tax -- 2.2.4.3.1. Transport -- 2.2.4.3.2. Motor vehicles -- 2.2.4.3.3. Natural resources -- 2.2.4.3.4. Pollution -- 2.2.4.3.5. Energy and its interrelation with carbon content -- 2.2.5. Interim conclusion regarding the environmental tax envisioned in the MCTT -- 2.3. Identifying the legal instrument -- 2.3.1. Domestic tax legislation -- 2.3.2. Issuing a harmonizing instrument for the coordination of domestic tax legislation -- 2.3.3. A tax treaty -- 2.3.3.1. Bilateral tax treaty coordinated by a model agreement 2.3.3.2. A multilateral carbon tax treaty -- 2.4. Conclusion -- Chapter 3: Principled and Environmental Policy Structures Supporting the Development of the Proposed MCTT -- 3.1. Introduction -- 3.2. The models of environmental regulation -- 3.3. The core principles of environmental regulation and taxation -- 3.3.1. The "polluter pays" principle -- 3.3.2. The principle of prevention -- 3.3.3. Precautionary principle -- 3.3.4. Interim conclusion -- 3.4. Secondary principles of environmental taxation -- 3.4.1. Principle of common but differentiated responsibilities 3.4.2. Principle of free trade while supporting environmental objectives -- 3.5. General principles of environmental taxation -- 3.5.1. The 1972 Stockholm Declaration -- 3.5.2. UN Rio Declaration -- 3.5.3. Rio+20 outcome document -- 3.5.4. The Paris Agreement -- 3.5.5. How these principles are to be advanced under the proposed MCTT -- 3.6. Linking to tax -- 3.7. The legal basis for the admission of the proposed MCTT under the UN environmental framework -- 3.8. The WTO and environmental protection -- 3.9. Conclusion -- Chapter 4: The Fossil Fuel Industry -- 4.1. Introduction |
| ctrlnum | (OCoLC)1104790261 |
| dewey-full | 344.04633 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 344 - Labor, social, education & cultural law |
| dewey-raw | 344.04633 |
| dewey-search | 344.04633 |
| dewey-sort | 3344.04633 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| format | Thesis Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>07622cam a2200709 i 4500</leader><controlfield tag="001">ZDB-4-EBA-on1104790261</controlfield><controlfield tag="003">OCoLC</controlfield><controlfield tag="005">20241004212047.0</controlfield><controlfield tag="006">m o d </controlfield><controlfield tag="007">cr cnu---unuuu</controlfield><controlfield tag="008">190617s2019 ne a obm 000 0 eng d</controlfield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">N$T</subfield><subfield code="b">eng</subfield><subfield code="e">rda</subfield><subfield code="e">pn</subfield><subfield code="c">N$T</subfield><subfield code="d">N$T</subfield><subfield code="d">OCLCF</subfield><subfield code="d">EBLCP</subfield><subfield code="d">VT2</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">OCLCO</subfield><subfield code="d">OCL</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">OCLCO</subfield><subfield code="d">OCLCL</subfield></datafield><datafield tag="019" ind1=" " ind2=" "><subfield code="a">1151187071</subfield><subfield code="a">1235829159</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9789087225117</subfield><subfield code="q">(electronic bk.)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9087225113</subfield><subfield code="q">(electronic bk.)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9789087225124</subfield><subfield code="q">(eBook ;</subfield><subfield code="q">PDF)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9087225121</subfield><subfield code="q">(eBook ;</subfield><subfield code="q">PDF)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="z">9789087225100</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="z">9087225105</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1104790261</subfield><subfield code="z">(OCoLC)1151187071</subfield><subfield code="z">(OCoLC)1235829159</subfield></datafield><datafield tag="050" ind1=" " ind2="4"><subfield code="a">K3593.5.C37</subfield><subfield code="b">F35 2019eb</subfield></datafield><datafield tag="072" ind1=" " ind2="7"><subfield code="a">LAW</subfield><subfield code="x">001000</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="082" ind1="7" ind2=" "><subfield code="a">344.04633</subfield><subfield code="2">23</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">MAIN</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Falcão, Tatiana,</subfield><subfield code="e">author.</subfield><subfield code="0">http://id.loc.gov/authorities/names/no2019067042</subfield></datafield><datafield tag="245" ind1="1" ind2="2"><subfield code="a">A proposition for a multilateral carbon tax treaty /</subfield><subfield code="c">Tatiana Falcão.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Amsterdam, The Netherlands :</subfield><subfield code="b">IBFD,</subfield><subfield code="c">[2019]</subfield></datafield><datafield tag="264" ind1=" " ind2="4"><subfield code="c">©2019</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 online resource (xix, 478 pages) :</subfield><subfield code="b">illustrations</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">computer</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">online resource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">IBFD doctoral series,</subfield><subfield code="x">1570-7164 ;</subfield><subfield code="v">v. 47</subfield></datafield><datafield tag="502" ind1=" " ind2=" "><subfield code="a">"Thesis submitted to the Vienna University of Economics and Business (Wirtschafts Universität Wien) in fulfilment of the requirements for the degree of Doctor in Law (Doktorin der Rechtswissenschaften). Degree awarded on 19 October 2016."</subfield></datafield><datafield tag="504" ind1=" " ind2=" "><subfield code="a">Includes bibliographical references (pages 439-478).</subfield></datafield><datafield tag="520" ind1="8" ind2=" "><subfield code="a">This book proposes a multilateral framework through which countries may tax mineral resources (oil, gas and coal) and capture the full polluting potential of those energy resources through the tax. The framework is designed so that the tax is only levied once through the mineral resources' production chain. A compensation mechanism is proposed to account for non-combusted carbon by-products. The book thus addresses the following issues: - which type of tax is the most appropriate to capture oil, gas and coal's polluting ability; - what the best framework is to propose a multilateral environmental tax; - what the best legal instrument is to support an environmental tax applied under the defined terms; - the compatibility of the proposed tax with international trade regulations; and - which is the most suitable intergovernmental organization to host the legal instrument and to administer the aforementioned tax. The research draws from the existing principles of environmental regulations and international environmental agreements (such as the UN Framework Convention on Climate Change, the Kyoto Protocol and the Paris Agreement) to place the proposed Multilateral Carbon Tax Treaty within the framework of environmental protection and establish a dialogue between the environmental legal framework and the proposed tax instrument of resource mobilization. The book further explains why the Paris Agreement has provided the international community with the right momentum for a new tax framework to be adopted within the dual context of tax and environmental law.</subfield></datafield><datafield tag="588" ind1="0" ind2=" "><subfield code="a">Print version record.</subfield></datafield><datafield tag="505" ind1="0" ind2=" "><subfield code="a">Cover -- IBFD Doctoral Series -- Title -- Copyright -- Acknowledgements -- Preface -- List of Abbreviations -- Chapter 1: Contextualizing the Problem -- 1.1. Executive summary -- 1.2. Book structure -- 1.3. Book outline -- Chapter 2: Classification of Environmental Taxes -- 2.1. Introduction -- 2.2. The need for a change in paradigm in the design of environmental policy -- 2.2.1. Establishing the instrument to promote the environmental objectives -- 2.2.1.1. A carbon price -- 2.2.1.2. Subsidies -- 2.2.1.3. A prohibition -- 2.2.1.4. A tax or fee -- 2.2.1.5. Fiscal versus regulatory taxes</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">2.2.2. Environmentally related versus environmental tax -- 2.2.2.1. Classifying taxing forms according to their ability to positively influence the environment -- 2.2.2.1.1. An indirect, in rem tax -- 2.2.3. How is the environmental tax to be applied? -- 2.2.3.1. Value-added (type) taxes -- 2.2.3.2. Sales tax -- 2.2.3.3. Excise taxes -- 2.2.3.4. Ad valorem or in rem -- 2.2.3.5. Manufacturers' or retail excise tax -- 2.2.3.6. Partial conclusion and the way forward -- 2.2.4. Identifying environmental taxes according to the item subject to tax -- 2.2.4.1. Introduction</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">2.2.4.2. Defining environmental taxes -- 2.2.4.3. The items subject to tax -- 2.2.4.3.1. Transport -- 2.2.4.3.2. Motor vehicles -- 2.2.4.3.3. Natural resources -- 2.2.4.3.4. Pollution -- 2.2.4.3.5. Energy and its interrelation with carbon content -- 2.2.5. Interim conclusion regarding the environmental tax envisioned in the MCTT -- 2.3. Identifying the legal instrument -- 2.3.1. Domestic tax legislation -- 2.3.2. Issuing a harmonizing instrument for the coordination of domestic tax legislation -- 2.3.3. A tax treaty -- 2.3.3.1. Bilateral tax treaty coordinated by a model agreement</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">2.3.3.2. A multilateral carbon tax treaty -- 2.4. Conclusion -- Chapter 3: Principled and Environmental Policy Structures Supporting the Development of the Proposed MCTT -- 3.1. Introduction -- 3.2. The models of environmental regulation -- 3.3. The core principles of environmental regulation and taxation -- 3.3.1. The "polluter pays" principle -- 3.3.2. The principle of prevention -- 3.3.3. Precautionary principle -- 3.3.4. Interim conclusion -- 3.4. Secondary principles of environmental taxation -- 3.4.1. Principle of common but differentiated responsibilities</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">3.4.2. Principle of free trade while supporting environmental objectives -- 3.5. General principles of environmental taxation -- 3.5.1. The 1972 Stockholm Declaration -- 3.5.2. UN Rio Declaration -- 3.5.3. Rio+20 outcome document -- 3.5.4. The Paris Agreement -- 3.5.5. How these principles are to be advanced under the proposed MCTT -- 3.6. Linking to tax -- 3.7. The legal basis for the admission of the proposed MCTT under the UN environmental framework -- 3.8. The WTO and environmental protection -- 3.9. Conclusion -- Chapter 4: The Fossil Fuel Industry -- 4.1. Introduction</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Carbon taxes.</subfield><subfield code="0">http://id.loc.gov/authorities/subjects/sh92006715</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Double taxation</subfield><subfield code="x">Treaties.</subfield></datafield><datafield tag="650" ind1=" " ind2="6"><subfield code="a">Taxe sur le carbone.</subfield></datafield><datafield tag="650" ind1=" " ind2="6"><subfield code="a">Double imposition</subfield><subfield code="x">Traités.</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">LAW</subfield><subfield code="x">Administrative Law & Regulatory Practice.</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Carbon taxes</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Double taxation</subfield><subfield code="2">fast</subfield></datafield><datafield tag="655" ind1=" " ind2="2"><subfield code="a">Academic Dissertation</subfield><subfield code="0">https://id.nlm.nih.gov/mesh/D019478</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="a">dissertations.</subfield><subfield code="2">aat</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="a">Academic theses</subfield><subfield code="2">fast</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="a">Treaties</subfield><subfield code="2">fast</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="a">Academic theses.</subfield><subfield code="2">lcgft</subfield><subfield code="0">http://id.loc.gov/authorities/genreForms/gf2014026039</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="a">Thèses et écrits académiques.</subfield><subfield code="2">rvmgf</subfield></datafield><datafield tag="758" ind1=" " ind2=" "><subfield code="i">has work:</subfield><subfield code="a">A proposition for a multilateral carbon tax treaty (Text)</subfield><subfield code="1">https://id.oclc.org/worldcat/entity/E39PCGGWhMMJJWCdxXmddwGhtq</subfield><subfield code="4">https://id.oclc.org/worldcat/ontology/hasWork</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Print version:</subfield><subfield code="a">Falcão, Tatiana.</subfield><subfield code="t">Proposition for a multilateral carbon tax treaty.</subfield><subfield code="d">Amsterdam, The Netherlands : IBFD, [2019]</subfield><subfield code="z">9789087225100</subfield><subfield code="w">(OCoLC)1089841237</subfield></datafield><datafield tag="830" ind1=" " ind2="0"><subfield code="a">Doctoral series ;</subfield><subfield code="v">v. 47.</subfield><subfield code="0">http://id.loc.gov/authorities/names/no2002094682</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="l">FWS01</subfield><subfield code="p">ZDB-4-EBA</subfield><subfield code="q">FWS_PDA_EBA</subfield><subfield code="u">https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2136092</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">ProQuest Ebook Central</subfield><subfield code="b">EBLB</subfield><subfield code="n">EBL6176419</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">EBSCOhost</subfield><subfield code="b">EBSC</subfield><subfield code="n">2136092</subfield></datafield><datafield tag="994" ind1=" " ind2=" "><subfield code="a">92</subfield><subfield code="b">GEBAY</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-4-EBA</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-863</subfield></datafield></record></collection> |
| genre | Academic Dissertation https://id.nlm.nih.gov/mesh/D019478 dissertations. aat Academic theses fast Treaties fast Academic theses. lcgft http://id.loc.gov/authorities/genreForms/gf2014026039 Thèses et écrits académiques. rvmgf |
| genre_facet | Academic Dissertation dissertations. Academic theses Treaties Academic theses. Thèses et écrits académiques. |
| id | ZDB-4-EBA-on1104790261 |
| illustrated | Illustrated |
| indexdate | 2024-11-27T13:29:30Z |
| institution | BVB |
| isbn | 9789087225117 9087225113 9789087225124 9087225121 |
| issn | 1570-7164 ; |
| language | English |
| oclc_num | 1104790261 |
| open_access_boolean | |
| owner | MAIN DE-863 DE-BY-FWS |
| owner_facet | MAIN DE-863 DE-BY-FWS |
| physical | 1 online resource (xix, 478 pages) : illustrations |
| psigel | ZDB-4-EBA |
| publishDate | 2019 |
| publishDateSearch | 2019 |
| publishDateSort | 2019 |
| publisher | IBFD, |
| record_format | marc |
| series | Doctoral series ; |
| series2 | IBFD doctoral series, |
| spelling | Falcão, Tatiana, author. http://id.loc.gov/authorities/names/no2019067042 A proposition for a multilateral carbon tax treaty / Tatiana Falcão. Amsterdam, The Netherlands : IBFD, [2019] ©2019 1 online resource (xix, 478 pages) : illustrations text txt rdacontent computer c rdamedia online resource cr rdacarrier IBFD doctoral series, 1570-7164 ; v. 47 "Thesis submitted to the Vienna University of Economics and Business (Wirtschafts Universität Wien) in fulfilment of the requirements for the degree of Doctor in Law (Doktorin der Rechtswissenschaften). Degree awarded on 19 October 2016." Includes bibliographical references (pages 439-478). This book proposes a multilateral framework through which countries may tax mineral resources (oil, gas and coal) and capture the full polluting potential of those energy resources through the tax. The framework is designed so that the tax is only levied once through the mineral resources' production chain. A compensation mechanism is proposed to account for non-combusted carbon by-products. The book thus addresses the following issues: - which type of tax is the most appropriate to capture oil, gas and coal's polluting ability; - what the best framework is to propose a multilateral environmental tax; - what the best legal instrument is to support an environmental tax applied under the defined terms; - the compatibility of the proposed tax with international trade regulations; and - which is the most suitable intergovernmental organization to host the legal instrument and to administer the aforementioned tax. The research draws from the existing principles of environmental regulations and international environmental agreements (such as the UN Framework Convention on Climate Change, the Kyoto Protocol and the Paris Agreement) to place the proposed Multilateral Carbon Tax Treaty within the framework of environmental protection and establish a dialogue between the environmental legal framework and the proposed tax instrument of resource mobilization. The book further explains why the Paris Agreement has provided the international community with the right momentum for a new tax framework to be adopted within the dual context of tax and environmental law. Print version record. Cover -- IBFD Doctoral Series -- Title -- Copyright -- Acknowledgements -- Preface -- List of Abbreviations -- Chapter 1: Contextualizing the Problem -- 1.1. Executive summary -- 1.2. Book structure -- 1.3. Book outline -- Chapter 2: Classification of Environmental Taxes -- 2.1. Introduction -- 2.2. The need for a change in paradigm in the design of environmental policy -- 2.2.1. Establishing the instrument to promote the environmental objectives -- 2.2.1.1. A carbon price -- 2.2.1.2. Subsidies -- 2.2.1.3. A prohibition -- 2.2.1.4. A tax or fee -- 2.2.1.5. Fiscal versus regulatory taxes 2.2.2. Environmentally related versus environmental tax -- 2.2.2.1. Classifying taxing forms according to their ability to positively influence the environment -- 2.2.2.1.1. An indirect, in rem tax -- 2.2.3. How is the environmental tax to be applied? -- 2.2.3.1. Value-added (type) taxes -- 2.2.3.2. Sales tax -- 2.2.3.3. Excise taxes -- 2.2.3.4. Ad valorem or in rem -- 2.2.3.5. Manufacturers' or retail excise tax -- 2.2.3.6. Partial conclusion and the way forward -- 2.2.4. Identifying environmental taxes according to the item subject to tax -- 2.2.4.1. Introduction 2.2.4.2. Defining environmental taxes -- 2.2.4.3. The items subject to tax -- 2.2.4.3.1. Transport -- 2.2.4.3.2. Motor vehicles -- 2.2.4.3.3. Natural resources -- 2.2.4.3.4. Pollution -- 2.2.4.3.5. Energy and its interrelation with carbon content -- 2.2.5. Interim conclusion regarding the environmental tax envisioned in the MCTT -- 2.3. Identifying the legal instrument -- 2.3.1. Domestic tax legislation -- 2.3.2. Issuing a harmonizing instrument for the coordination of domestic tax legislation -- 2.3.3. A tax treaty -- 2.3.3.1. Bilateral tax treaty coordinated by a model agreement 2.3.3.2. A multilateral carbon tax treaty -- 2.4. Conclusion -- Chapter 3: Principled and Environmental Policy Structures Supporting the Development of the Proposed MCTT -- 3.1. Introduction -- 3.2. The models of environmental regulation -- 3.3. The core principles of environmental regulation and taxation -- 3.3.1. The "polluter pays" principle -- 3.3.2. The principle of prevention -- 3.3.3. Precautionary principle -- 3.3.4. Interim conclusion -- 3.4. Secondary principles of environmental taxation -- 3.4.1. Principle of common but differentiated responsibilities 3.4.2. Principle of free trade while supporting environmental objectives -- 3.5. General principles of environmental taxation -- 3.5.1. The 1972 Stockholm Declaration -- 3.5.2. UN Rio Declaration -- 3.5.3. Rio+20 outcome document -- 3.5.4. The Paris Agreement -- 3.5.5. How these principles are to be advanced under the proposed MCTT -- 3.6. Linking to tax -- 3.7. The legal basis for the admission of the proposed MCTT under the UN environmental framework -- 3.8. The WTO and environmental protection -- 3.9. Conclusion -- Chapter 4: The Fossil Fuel Industry -- 4.1. Introduction Carbon taxes. http://id.loc.gov/authorities/subjects/sh92006715 Double taxation Treaties. Taxe sur le carbone. Double imposition Traités. LAW Administrative Law & Regulatory Practice. bisacsh Carbon taxes fast Double taxation fast Academic Dissertation https://id.nlm.nih.gov/mesh/D019478 dissertations. aat Academic theses fast Treaties fast Academic theses. lcgft http://id.loc.gov/authorities/genreForms/gf2014026039 Thèses et écrits académiques. rvmgf has work: A proposition for a multilateral carbon tax treaty (Text) https://id.oclc.org/worldcat/entity/E39PCGGWhMMJJWCdxXmddwGhtq https://id.oclc.org/worldcat/ontology/hasWork Print version: Falcão, Tatiana. Proposition for a multilateral carbon tax treaty. Amsterdam, The Netherlands : IBFD, [2019] 9789087225100 (OCoLC)1089841237 Doctoral series ; v. 47. http://id.loc.gov/authorities/names/no2002094682 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2136092 Volltext |
| spellingShingle | Falcão, Tatiana A proposition for a multilateral carbon tax treaty / Doctoral series ; Cover -- IBFD Doctoral Series -- Title -- Copyright -- Acknowledgements -- Preface -- List of Abbreviations -- Chapter 1: Contextualizing the Problem -- 1.1. Executive summary -- 1.2. Book structure -- 1.3. Book outline -- Chapter 2: Classification of Environmental Taxes -- 2.1. Introduction -- 2.2. The need for a change in paradigm in the design of environmental policy -- 2.2.1. Establishing the instrument to promote the environmental objectives -- 2.2.1.1. A carbon price -- 2.2.1.2. Subsidies -- 2.2.1.3. A prohibition -- 2.2.1.4. A tax or fee -- 2.2.1.5. Fiscal versus regulatory taxes 2.2.2. Environmentally related versus environmental tax -- 2.2.2.1. Classifying taxing forms according to their ability to positively influence the environment -- 2.2.2.1.1. An indirect, in rem tax -- 2.2.3. How is the environmental tax to be applied? -- 2.2.3.1. Value-added (type) taxes -- 2.2.3.2. Sales tax -- 2.2.3.3. Excise taxes -- 2.2.3.4. Ad valorem or in rem -- 2.2.3.5. Manufacturers' or retail excise tax -- 2.2.3.6. Partial conclusion and the way forward -- 2.2.4. Identifying environmental taxes according to the item subject to tax -- 2.2.4.1. Introduction 2.2.4.2. Defining environmental taxes -- 2.2.4.3. The items subject to tax -- 2.2.4.3.1. Transport -- 2.2.4.3.2. Motor vehicles -- 2.2.4.3.3. Natural resources -- 2.2.4.3.4. Pollution -- 2.2.4.3.5. Energy and its interrelation with carbon content -- 2.2.5. Interim conclusion regarding the environmental tax envisioned in the MCTT -- 2.3. Identifying the legal instrument -- 2.3.1. Domestic tax legislation -- 2.3.2. Issuing a harmonizing instrument for the coordination of domestic tax legislation -- 2.3.3. A tax treaty -- 2.3.3.1. Bilateral tax treaty coordinated by a model agreement 2.3.3.2. A multilateral carbon tax treaty -- 2.4. Conclusion -- Chapter 3: Principled and Environmental Policy Structures Supporting the Development of the Proposed MCTT -- 3.1. Introduction -- 3.2. The models of environmental regulation -- 3.3. The core principles of environmental regulation and taxation -- 3.3.1. The "polluter pays" principle -- 3.3.2. The principle of prevention -- 3.3.3. Precautionary principle -- 3.3.4. Interim conclusion -- 3.4. Secondary principles of environmental taxation -- 3.4.1. Principle of common but differentiated responsibilities 3.4.2. Principle of free trade while supporting environmental objectives -- 3.5. General principles of environmental taxation -- 3.5.1. The 1972 Stockholm Declaration -- 3.5.2. UN Rio Declaration -- 3.5.3. Rio+20 outcome document -- 3.5.4. The Paris Agreement -- 3.5.5. How these principles are to be advanced under the proposed MCTT -- 3.6. Linking to tax -- 3.7. The legal basis for the admission of the proposed MCTT under the UN environmental framework -- 3.8. The WTO and environmental protection -- 3.9. Conclusion -- Chapter 4: The Fossil Fuel Industry -- 4.1. Introduction Carbon taxes. http://id.loc.gov/authorities/subjects/sh92006715 Double taxation Treaties. Taxe sur le carbone. Double imposition Traités. LAW Administrative Law & Regulatory Practice. bisacsh Carbon taxes fast Double taxation fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh92006715 https://id.nlm.nih.gov/mesh/D019478 http://id.loc.gov/authorities/genreForms/gf2014026039 |
| title | A proposition for a multilateral carbon tax treaty / |
| title_auth | A proposition for a multilateral carbon tax treaty / |
| title_exact_search | A proposition for a multilateral carbon tax treaty / |
| title_full | A proposition for a multilateral carbon tax treaty / Tatiana Falcão. |
| title_fullStr | A proposition for a multilateral carbon tax treaty / Tatiana Falcão. |
| title_full_unstemmed | A proposition for a multilateral carbon tax treaty / Tatiana Falcão. |
| title_short | A proposition for a multilateral carbon tax treaty / |
| title_sort | proposition for a multilateral carbon tax treaty |
| topic | Carbon taxes. http://id.loc.gov/authorities/subjects/sh92006715 Double taxation Treaties. Taxe sur le carbone. Double imposition Traités. LAW Administrative Law & Regulatory Practice. bisacsh Carbon taxes fast Double taxation fast |
| topic_facet | Carbon taxes. Double taxation Treaties. Taxe sur le carbone. Double imposition Traités. LAW Administrative Law & Regulatory Practice. Carbon taxes Double taxation Academic Dissertation dissertations. Academic theses Treaties Academic theses. Thèses et écrits académiques. |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2136092 |
| work_keys_str_mv | AT falcaotatiana apropositionforamultilateralcarbontaxtreaty AT falcaotatiana propositionforamultilateralcarbontaxtreaty |